Jurnal Riset Perbankan, Manajemen dan Akuntansi
Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi

Pengaruh Fraud Star terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manfaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020)

Putri Rizkia (Unknown)
Haryono Umar (Unknown)
Indah Kristianti (Unknown)

Article Info

Publish Date
31 Jan 2023

Abstract

This study examines the fraud star to detect fraudulent financial statements by using the audit committee's financial expertise as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2011-2014. The purposive sampling method was chosen to determine the 71 companies observed for 5 years so that 355 samples were obtained. The analytical method used is multiple regression analysis with the SPSS version 25 program. The results of the research are able to prove that rationalization and lack of integrity have a negative and significant effect on fraudulent financial statements. Furthermore, the audit committee was not able to moderate the pressure, opportunity, rationalization and capability for fraudulent financial statements, but the audit committee was able to weaken the effect of lack of integrity on fraudulent financial statements. Keywords: Triangle Fraud, Diamond Fraud, Fraud Star, Audit committee, Financial Statement Fraud

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Journal Info
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Website

Abbrev

jrpma

Publisher

Perbanas Institute Jakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, ...