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All Journal Journal of Accounting, Economics, and Business Education
Hartono, Felicia
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Economics, Econometrics & Finance Education

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Analisis Pengaruh Perspektif Fraud Hexagon terhadap Kecurangan Laporan Keuangan dengan Kualitas Komite Audit sebagai Variabel Moderasi Hartono, Felicia; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.3560

Abstract

This study aims to determine how the influence of financial targets, CEO educational background, number of board of commissioner meetings, auditor changes, frequent number of CEO's pictures, and participation in government projects on financial statement fraud with audit committee quality as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange, while the sample was 21 state-owned companies taken using purposive sampling techniques. The results of this study indicate that financial targets, CEO educational background, and frequent number of CEO's pictures have a positive and significant effect on financial statement fraud. The number of board of commissioner meetings, auditor changes, and participation in government projects do not affect financial statement fraud. The quality of the audit committee is able to weaken the influence of financial targets, CEO educational background, and frequent number of CEO's pictures on financial statement fraud. This research is expected to be useful for companies to identify factors that can influence financial reporting fraud.
Co-Authors Hasan Mukhibad