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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi JIFA (Journal of Islamic Finance and Accounting)
Hardiyanto Wibowo, Hardiyanto
Prodi Akuntansi Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

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Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Co-Authors Akbar Nugroho, Andes Akbar, Faizal Soltan Abdul Bagis, Fatmah Budi Santoso, Selamet Eko Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Hadi Pramono Inayati, Nur Isna Iwan Fakhruddin Joko Setyadi, Edi Jundan Mahasin, Muhammad Daffa Kayana, Nabila Zulfa Maulida Nurul Innayah Nur Arum, Putria Wati Nur Hidayat, Taufik Pangestuti, Ana Fauziah Pradiatmi, Istia Nur Pratama, Bima Cinintya Prihantoro, Sony Anggun Ratna Sari, Wulan Sadewo, Fath Ponco Santoso, Selamet Eko Budi Setyadi, Edi Joko Silvia Rosalina Sri Wahyuni Tiastuti, Sindi Wicaksono, Wildan