Pengaruh Tekanan Eksternal,Stabilitas Keuangan dan Pergantian Direksi Terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi (Studi Pada Perusahaan BUMN Yang terdaftar Dalam Bursa Efek Indonesia  2019-2024): The Effect of External Pressure, Financial Stability, and Director Change on Financial Reporting Fraud, with the Audit Committee as a Moderating Variable (Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange 2019-2024)

Eric Imam Bagus Panuntun; Syafnita Syafnita; Titi Rahayu Prasetiani

Authors

Eric Imam Bagus Panuntun Universitas Pekalongan
Syafnita Syafnita Universitas Pekalongan
Titi Rahayu Prasetiani Universitas Pekalongan

Keywords:

Komite audit, fraud, external presser, stabilitas keuangan, pergantian direksi

Abstract

This study was conducted to examine and analyze the influence of external pressure, financial stability, and director turnover on financial statement fraud, as well as to examine the moderating effect of the audit committee on the relationship between external pressure, financial stability, and director turnover on financial statement fraud. The population in this study were state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2019-2024. The data in this study were secondary data obtained from annual reports. The sample used was 20 companies that met the criteria for 6 years with a sampling method using purposive sampling. The analysis technique used in this study was Partial Least Square (PLS) - Structural Equation Model (SEM) using WarpPLS 8.0 software. The results of the data analysis found that external pressure had a positive and significant effect on financial statement fraud, financial stability had no effect on financial statement fraud, director turnover had no effect on financial statement fraud, the audit committee was able to moderate the relationship between external pressure and financial statement fraud, and the audit committee did not moderate the effect of financial stability and director turnover.

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The Influence of External Pressure, Financial Stability and Change of Directors on Financial Report Fraud with the Audit Committee as a Moderating Variable

(Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange 2019-2024)

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