Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Management Science and Information Technology (IJMSIT)
Winda Firdiana
Universitas Teknologi Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of the Audit Committee in Moderating the Relationship between Financial Conditions and Profitability with Financial Statement Fraud Winda Firdiana; Hidayat Darwis
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7506

Abstract

This research investigates the influence of financial distress and profitability on financial statement fraud, while also assessing the role of the audit committee as a moderating factor in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Employing a causal approach, the study aims to establish the relationships among the variables involved. A purposive sampling method identified 39 companies after excluding outlier data. The analysis relies on secondary data obtained from the audited annual financial statements of each firm. Panel data regression serves as the analytical method. The findings reveal that financial distress positively correlates with financial statement fraud, whereas profitability does not demonstrate a significant relationship with fraud occurrences. Notably, the audit committee plays a crucial role in mitigating the positive impact of financial distress on fraudulent activities. However, it does not effectively moderate the link between profitability and financial statement fraud. Collectively, financial distress, profitability, and the audit committee exert influence on the prevalence of financial statement fraud.
Co-Authors Hidayat Darwis