PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024

Abstract

This study was conducted to determine and analyze the influence of the audit committee, managerial ownership, and audit quality on fraud prevention (a case study of state-owned enterprises listed on the Indonesia Stock Exchange for the 2022-2024 period). The population of this study was all state-owned enterprises that committed fraud or fraudulent financial statements listed on the Indonesia Stock Exchange for the 2022-2024 period. The data analysis tool used was SPSS. The results of the study indicate that the Audit Committee has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Managerial Ownership has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Audit Quality has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Furthermore, it is hoped that the results obtained can be more comprehensive and have a broader contribution to the development of science.