The Influence of Audit Committee Quality and Internal Auditor Objectivity Toward The Prevention of Fraudulent Financial Reporting(A Survey in BUMN of Indonesia)

Angrita Denziana


It requires information quality, and free from distortion. Some cases both nationally and internationally
indicate the occurrence of irregularities in financial reporting due to the weakness ofthe company's
internal control system, and the audit committeehas not functioned optimally, resulting in low quality off
inancial reporting. The research study uses explanatory method. The data were collected through survey
technique by distributing questionnaires to SOEs in Indonesia. The respondents involve audit committee
and internal auditors. Before the data were used to test the hypothesis, it should tested the validity and
reliability of data. The data have been analyzed by using partial lisquare descriptive analysis modeling to
test the hypotheses.
The results concluded that, 1) the quality of the audit committee have affect on the prevention of
fraudulent financial reporting, 2) objectivity of internal auditor have affect on the prevention of fraudulent
financial reporting.


Audit committee quality, internal auditor objectivity; and fraudulent financial reporting

Full Text:



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