PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN
The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.
Abbott, L.J.Y. Park, S. Parker. 2000. The Effects of Audit Committee Activity and Independence on Corporate Fraud. Managerial Finance. 26(11): 55-68.
Abbot, J.l, Parkar, S & Peters. 2002. Dalam Joshi, P.L & Amal Wakil. 2004. A Study of the Audit Committee’s Functioning in Bahrain – Empirical findings “. Managerial Auditing Journal. 19(7): 832-858.
Agrawal Anup & Knober Charles R., 1996. Firm Performance and Mechanism to Control Agency Problem Between Managers and Shareholders. Journal of Financial and Quantitative Analysis. 34(3): 377-397.
Beasley, Mark S. 1995. "An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud," The Accounting Review, October 1996, Volume 71, Number 4, pp. 443-465. Paper is the recipient of the American Accounting Association's (AAA's) Competitive Manuscript Award.
Bradbury, M.E.,Mak,Y.T.and Tan,S.M., 2004.Board Characteristics, Audit Committee Characteristics and Abnormal Accruals. Working Paper, Unitec New Zealand and National University of Singapure.
Cadbury, Sir A. 1992. Dalam Colbert, Jenet L. 2002. Corporate governance: communications from internal and external auditors. Managerial Auditing Journal 17(3): 147-152
Cattrysse, 2002. Reflections on Corporate Governance and the Role of the Internal Auditor. Final Paper Master in Internal Auditing. Jan. 2002.
Chtourou, Sonda Marrakchi, Jean Bedard, and Lucie Courteau, 2001. Corporate Governance and Earnings Management. Working paper, April 2001.
Defond, M.L and Jiambalvo, J., 1994. Debt Convenan Violationt and Manipulation of Accruals. Journal of Accounting & Economics. 17: 145-176.
Dezoort, FT, 2001. An Analysis of Experiance Effects on Audit Committee Members Oversight Judgments “ Accounting Organizations and Society. 2(1): 1-21.
Dockery, E, Herbert, W E & Taylor, K, 2000. Corporate Governance, Managerial Strategies and Shareholder Wealth Maximizations: A Study of Large European Countries. Managerial Finance Journal. 2: 21-35.
Firma Sulistiyowati, 2003. Peran Fraud Auditor Dalam Mendektesi Fraud untuk Mewujudkan Good Governance dan Good Corporate Governance di Indonesia. Jurnal Akuntansi dan Keuangan Sektor Publik. Februari 4: 13-24.
Halla, Ilona P. 1999. A View of Corporate Governance and Control In Finland. Managerial Auditing Journal. 14(3):146-149.
Indra Safitri. 2002 .Indonesia Market Links Network, (2 September 2002).
Institute of Internal Auditors Research Foundation (IIA). 1993. Improving Audit Committee Performance: What Works Best. Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. Internal Control – Integrated Framework. New York: COSO.
Jayanthi, Krishnan. 2005. Internal Auditor Cuality and Internal Control: An Empirical Analysis. Social science Research Network. http://www.ssrn.com.
Jones, P. C. dan Bates, J. G. 1990. Public Sector Auditing-Practical Techniquesfor an Integrated Approach. for an Integrated Approach. Edisi 1. TJ Press Ltd., Padstow, Cornwall.
Kirk, D.J .1994. Where is public accounting headed (Pead Marwich House Organ) 18(4) 29-31.
Klein, 2000, Causes and Consequences of Variation in Audit Committee Composition, Working paper April, 2000, Social Science Research Network.
Lawrence, Young, and Susan, 2000. The Effects of Audit Committee Activity and Independence on Corporate Fraud. University of Mamphis. 26.
Masri Singarimbun & Sofian Effendi, 1995. Metode Penelitian Survei. Edisi Revisi. Jakarta. LP3ES.
Mc.Mullen, D.A. 1996. Audit committee performance: An investigation of the consequences associated with audit committees. Auditing: A Journal of Practice and Theory. 15 (Spring): 87-103.
Menteri P-BUMN. 2002. Penerapan Praktek Good Corporate Governance Pada Badan Usaha Milik Negara .SK.KEP No. 117/M/MBU/2002. tanggal 31 Juli 2002.
Pincus, K.V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations, and Society Journal. 14: 153-163.
Raghunandan, K., William J. Read dan Dasaratha V. Rama. 2001. Audit Committee Composition, “Gray Directors”, and Interaction with Internal Auditing. Accounting Horizons Journal. 15(2): 105-118.
Rindove V.P. 1999. What Corporate Boards Have to do with Strategy: a Cognitive Perspective. Journal of Management Studies. 36(7). 953-957 dalam Lukviarman. Niki. 2001 Key Characteristics of Corporation Governance: The Case of Indonesia. Graduate School of Business. Curtin University of Tehcnology, Perth. Western Australia.
The Institute of Internal Auditors. 1993. Standar for the Professional of Internal Auditing.
Zaman, Mahbub. 2001. Trunbull-Generating Undue Expectations of the Corporate Governance Role of Audit Committee. Managerial Auditing Journal. 16(1): 5-9.
- Saat ini tidak ada refbacks.