Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH INDEPENDENSI KOMITE AUDIT DAN AUDIT TENURE TERHADAP RISIKO FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2025

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  • Amirotul Fauziah
Amirotul Fauziah
Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya
DOI: https://doi.org/10.2238/ktj7c758

Published 2026-07-22

Keywords

  • Independensi Komite Audit,
  • Audit Tenure,
  • Risiko Financial Statement Fraud

How to Cite

PENGARUH INDEPENDENSI KOMITE AUDIT DAN AUDIT TENURE TERHADAP RISIKO FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2025. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.2238/ktj7c758

Abstract

Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit dan audit tenure terhadap risiko financial statement fraud pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan purposive sampling, sehingga diperoleh 54 perusahaan dengan total 324 observasi. Untuk memenuhi asumsi normalitas, dilakukan transformasi Log Natural (Ln) pada variabel dependen sehingga jumlah observasi 216. Data selanjutnya dianalisis menggunakan metode regresi linear berganda dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa independensi komite audit berpengaruh negative dan signifikan terhadap risiko financial statement fraud, yang mengindikasikan bahwa semakin tinggi proporsi anggota komite audit yang independen, semakin rendah risiko terjadinya kecurangan laporan keuangan. Sementara itu, audit tenure berpengaruh positif dan signifikan terhadap risiko financial statement fraud, yang menunjukkan bahwa semakin lama masa perikatan audit antara Kantor Akuntan Publik dan perusahaan klien, semakin tinggi terjaidnya kecurangan laporan keuangan.
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