Keahlian Keuangan Komite Audit Dalam Memoderasi Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan

Authors

DOI:

https://doi.org/10.46799/jst.v1i8.128

Keywords:

Kecurangan laporan keuangan Fraud triangle Keahlian keuangan komite audit

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komponen dari fraud triangle diantaranya financial stability, external pressure, financial target, ineffective monitoring, dan rationalization terhadap kecurangan laporan keuangan. Penelitian ini menggunakan keahlian keuangan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2018. Jumlah sampel yang diolah dalam penelitian berjumlah 255 sampel. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan menganalisis dua model regresi data panel. Hasil penelitian ini mengatakan bahwa secara parsial external pressure dan rationalization berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Namun variabel financial stability, financial target, dan ineffective monitoring tidak memiliki pengaruh terhadap kecurangan laporan. Sedangkan untuk variabel moderasi, keahlian keuangan komite audit dapat memoderasi pengaruh variabel external pressure, financial target, dan rationalization terhadap kecurangan laporan keuangan.

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Published

2020-10-24

Issue

Vol. 1 No. 08 (2020): Jurnal Syntax Transformation

Section

Articles

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