Pengaruh Fraud Triangle Theory terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi

Abstract

Abstract. The purpose of this study is to determine the effect of fraud triangle theory on financial statement fraud which is proxied by three variables, namely financial stability, ineffective monitoring, and change auditors by adding a moderating variable, namely the audit committee. The sample in this study were 29 companies in the primary consumer industrial sector listed on the Indonesia Stock Exchange (IDX) with the type of data used in the form of secondary data, namely financial statement data and data for the three-year research period, 2018-2020. The hypothesis testing method in this study is the method of multiple linear regression analysis and moderated regression analysis (MRA) with SPSS 23 software. The results of this study indicate that the fraud triangle theory which is proxied by the ineffective monitoring variable has a significant negative effect on financial statement fraud. The other two variables, namely financial stability and change in auditor have no significant effect on financial statement fraud. This study also proves that the audit committee variable does not moderate the effect of the fraud triangle on financial statement fraud. The suggestions for further research are to use other variables, use samples from other sectors, use qualitative data for audit committee variables, and increase the research period. Abstrak. Tujuan peneltian untuk mengetahui pengaruh fraud triangle theory terhadap kecurangan laporan keuangan ynag diproksikan dengan tiga variabel yaitu financial stability, ineffective monitoring, dan change auditor dengan menambahkan variabel moderasi yaitu komitee audit. Sampel pada penelitiian ini yaitu sebanyak 29 perusahaan di sektor industri konsumen primer ynag terdaftar di Bursa Efek Indonesia (BEI) dengan jenis data ynag digunakan berupa data sekunder yaitu data laporan keuangan dan data periode penelitian tiga tahun yaitu 2018-2020. Adapun metode pengujian hiipotesis pada penelitian ini yaitu metode analisis regresi linier berganda dan analisis regresi moderasi menggunakan software SPSS 23. Kesimpulan pada penilitian ini yaitu membuktikan bahwa fraud triangle theory ynag diproksikan oleh variabel ineffeective moniitoring berpengaruh negatiif signifkan terhadap kecuranganilaporan keuangan. Adapun 2 variabelilainnya yaitu fnancial stabilityidan change in auditor tidakiberpengaruh signifkan terhadap kecurangan pelaporan keuangan. Penilitian ini juga membuktiikan bahwasanya variabel komitee audit tidak memoderasi pengaruh fraud triangle terhadap kecurangan pelaporan keuangan. Adapun saran bagi penelitian selanjutnya yaitu menggunakan variabel lain, menggunakan sampel sektor lain, menggunakan data kualitatif untuk variabel komitee audit, dan menambah periode penelitian.

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