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Jurnal Riset Akuntansi Indonesia


audit committee effectiveness, fraud occurrence, state owned enterprises.


Christine Novita Dewi, Gudono




the purpose of this study is to examine the
effect of audit committee effectiveness on the fraud occurrence within
state-owned enterprises/BUMN. The study uses a partial lease square (PLS) based
structural equation model. The sample consists of thirty one state-owned
companies (BUMN) – out of one hundred and fourty one BUMN which were actively
operating in Indonesia during the period of 2007 – 2010 or about 22 percent of
the existing BUMN. Samples were selected using the purposive sampling method.
The results show that audit committee
effectiveness is negatively associated with fraud indications within BUMN. The more
effective the audit committee, which is proxied by its members’ expertise, size and activeness of the audit
committee in carrying out the role and duties, the fewer the indications of


Vol 16, Nomor 01, Tahun 2013


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