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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE International Journal Multidisciplinary Science Indonesian Journal of Community Engagement
HASNI YUSRIANTI
Universitas Sriwijaya
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Journal : international journal multidisciplinary science

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The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Ahmad Fadhil Yusof Ahmad Raihan Amin Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Hasna Nirwana Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Intan Meutia Inten Meutia Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Sagita, Danti Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sianturi, Agusman Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Syafithri, Yuyun Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Widyastuti , Fitria Heny Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini , Yusnaini Yusnaini ., Yusnaini Zulnaidi Yaacob