AUDITOR SIZE, AUDITOR TENURE, KEAHLIAN KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KECURANGAN PELAPORAN KEUANGAN

Abstract

This study aims to obtain empirical evidence and to analyze the effect of auditor size, auditor tenure, the audit committee expertise and the audit committee activities to fraudulent financial reporting. The data in this research was secondary data - the company's annual report. The population in this study was non – financial companies listed on Indonesia Stock Exchange in period 2011-2015. This study used purposive sampling method to select sample from the population. Based on this method, at way obtained a sample of 54 companies comprising of 27 companies involved in fraudulent financial reporting and 27 companies that are not involved in fraudulent financial reporting. Data analysis was performed with descriptive statistics analysis and hypothesis testing by logistic regression analysis. The results of this study indicate that the auditor tenure and audit committee expertise significantly negative impact on the fraudulent financial reporting, while the auditor size and activity of the audit committee negative effect but not significant to fraudulent financial reporting in Indonesia.