The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation
DOI:
https://doi.org/10.38035/dijefa.v6i3.4736Keywords:
Fraudulent Financial Reporting, Audit Committee, Keyword: Fraudulent Financial Reporting, Audit Committee, The, Financial StabilityAbstract
This study aims to determine several influencing variables, namely: (1) Financial Targets, (2) Financial Stability, Against Financial Report Fraud moderated by the Audit Committee variable. The population used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling using purposive sampling technique. The data collection method used is documentation, namely data obtained in the form of annual reports of each issuer of infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023 and the literature study method is also applied by analyzing and analyzing various sources of literature related to this study. This research employs logistic regression analysis, with data processing conducted using the STATA software. The findings indicate that financial targets exert a significant negative impact on Financial Report Fraud, Financial Stability has a positive and significant effect on Financial Report Fraud, the Audit Committee weakens the negative effect of the influence of Financial Targets on Financial Report Fraud, the Audit Committee weakens the positive effect of Financial Stability on Financial Report Fraud.
References
Adiputra, I. M. P. (2014). Flypaper Effect Pada Dana Alokasi Umum (DAU) Dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah Di Kabupaten Karangasem. Jurnal Ilmiah Akuntansi Dan Humanika, 3(2), 10–17.
Aprilia, R., Hardi, H., & Al-Azhar, A. (2017). Pengaruh Financial Stability, Personal Financial Need, Ineffective Monitoring, Change in Auditor Dan Change In Director Terhadap Financial Statement Fraud Dalam Perspektif Fraud Diamond (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efe (Doctoral Dissertation, Riau University)
Atmadja, A. T., Kurniawan, S. K. A., & Manurung, D. T. H. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, XXII(Issue 3), 201–214. https://doi.org/10.35808/ersj/1466
Atmadja, A. T., & Saputra, K. A. K. (2018). Kegagalan Akuntansi dalam Menanggulangi Fraud (Perspektif Postmodern). Jurnal Aplikasi Akuntansi (JAA), 3(1), 1–21.
Faradiza, A. S. (2019). FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN Sekar Akrom Faradiza. Jurnal Ekonomi dan Bisnis, 2, 1-22.
Ghozali, I. 2019. Desain Penelitian Kualitatif dan Kuantitatif. Semarang: Universitas Diponegoro
Handayani, S., & Waskito, B. I. (2021). The Moderating Effect Of Audit Committee On The
Marks, J. (2014). Playing Offense in a Highrisk Environment. Retrieved from http://www.crowehorwath.net/uploadedFiles/crowehorwathglobal/IIA/RISK8115_PlayingOffenseW P_lo[1].pdf
Prevention Of Financial Statement Fraud With Pentagon Fraud Analysis. Kasta: Jurnal Ilmu Sosial, Hukum, Agama, Budaya dan Terapan, 1(1), 14-28.
Kasmir. (2019). Analisis Laporan Keuangan. Pt Raja Grafindo Persada. Depok, (7).
Kurniawan, P. S. (2020). Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Berbasis Teknologi Informasi bagi Pelaku UMKM di Desa Belatungan, Pupuan, Bali. E-Dimas: Jurnal Pengabdian Kepada Masyarakat, 11(4), 440–446. https://doi.org/10.26877/e-dimas.v11i4.3981
Parulian, A. R. N. (2023). Pengaruh Fraud Diamond Terhadap Potensi Terjadinya Kecurangan Laporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 (Doctoral
Susanto, M. Y. (2023). Analisis Pengaruh Teori Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2022 (Doctoral Dissertation, Stie Indonesia Banjarmasin).
Sinarwati, N. K., Sujana, E., & Herawati, N. T. (2019). Peran Sistem Informasi Akuntansi Berbasis Mobile Bagi Peningkatan Kinerja Umkm. Jurnal KRISNA: Kumpulan Riset Akuntansi, 11(1), 26–32. http://dx.doi.org/10.22225/kr.11.1.1123.26-32
Sri Werastuti, D. N. (2021). Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 45. https://doi.org/10.24843/jiab.2021.v16.i01.p03
Sujana, E., & Dharmawan, N. A. S. (2023). Audit Quality Improvement and the Role of Risk?: Audit as a Moderator. Australasian Accounting, Business and Finance Journal (AABFJ), 17(4), 223–238
Sujana, E., & Saputra, K. K. A. (2020). Fraud Detection and Prevention Methods?: Inspector ’ s Auditor ’ s Perception in Bali. Journal of Advertising Research in Dynamical & Control System, 12(4), 8–16. https://doi.org/10.5373/JARDCS/V12I4/20201413
Tamalia, N., & Andayani, S. (2021, March). Fraud Pentagon terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Komite Audit sebagai Pemoderasi. In Seminar Nasional Akuntansi dan Call for Paper (Vol. 1, No. 1, pp. 49-60).
Taslim, F. A. (2024). PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BEI TAHUN 2019-2023. Jurnal Ekonomi Pembangunan (JEPA), 15(2).
Tempo, “KPK Tetapkan Dua Pejabat PT Waskita Karya jadi Tersangka”, dari laman https://nasional.tempo.co/read/1156300/kpk-tetapkan-dua-pejabat-ptwaskita-karya-jadi-tersangka/full&view=ok. Diakses tanggal 20 Maret 2017.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ni Kadek Dela Krisna Monica, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
