EFFECT OF THE AUDIT COMMITTEE AND GOOD CORPORATE GOVERNANCE ON FRAUD ( EMPIRICAL STLDV ON BUMN)

EKA, MIFTAHULJANNAH (2022) EFFECT OF THE AUDIT COMMITTEE AND GOOD CORPORATE GOVERNANCE ON FRAUD ( EMPIRICAL STLDV ON BUMN). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the effect of the audit committee and good corporate governance on fraud in BUMN that listed on the Indonesia Stock Exchange (IDX). The research was conducted using a quantitative approach and study's secondary data was collected from the annual report of BUMN's companies listed in the Indonesia Stock Exchange for 2018-2020 using the purposive sampling technique, and 54 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that The Audit Committee has a negative and significant effect on Fraud in BUMN in Indonesia. While, Good Corporate Governance has a positive and significant effect on Fraud in BUMN in Indonesia.

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