Kecurangan Laporan Keuangan: Financial Target, Nature Of Industry, Dan Perubahan Auditor Dengan Komite Audit Sebagai Variabel Moderasi (Studi Bursa Efek Indonesia Tahun 2015-2019)

Abstract

This study aims to examine the effect of financial targets, nature of industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling method, obtained as many as 165 company data which became the research sample.The data used is secondary data in the form of annual reports of companies that are sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing. The results showed that the financial target variable had a positive effect on financial statement fraud. The nature of industry variable has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of nature of industry variables and auditor changes on financial statement fraud. This study aims to examine the effect of financial targets, nature of industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling method, obtained as many as 165 company data which became the research sample. The data used is secondary data in the form of annual reports of companies that are sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing. The results showed that the financial target variable had a positive effect on financial statement fraud. The nature of industry variable has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of nature of industry variables and auditor changes on financial statement fraud.