The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements
نویسندگان
چکیده
This study aims to determine the relationship formed between effectiveness of audit committee and fraudulent financial statements. The in this will be proxied through expertise members, frequency meetings, size committee, also tenure members. Financial statement fraud measured using Beneish M-Score formula. uses sector companies listed on Indonesia Stock Exchange during 2019-2020 period as object research. population used was 174 companies. test results show that meetings members have a negative significant influence occurrence statements company.
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ژورنال
عنوان ژورنال: Jurnal AKSI (Akuntansi dan Sistem Informasi)
سال: 2022
ISSN: ['2528-6145', '2541-3198']
DOI: https://doi.org/10.32486/aksi.v7i1.273