Skripsi

DETERMINAN KECURANGAN LAPORAN KEUANGAN DITINJAU DARI FRAUD STAR THEORY DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

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Penilaian

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This study aims to empirically examine the effect of the Fraud Star Theory on financial statement fraud, with the audit committee as a moderating variable and firm size as a control variable. The population of this study consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The purposive sampling technique yielded 195 observed data points; however, 40 data points were eliminated due to outlier testing, resulting in a final sample of 155 data points. The data analysis technique employed was panel data regression using EViews version 12 software. The results show that opportunity, rationalization, and integrity have no effect on financial statement fraud, while pressure has a positive effect and capability has a negative effect on financial statement fraud. Furthermore, the audit committee is not able to moderate the effect of opportunity, rationalization, and integrity on financial statement fraud. However, the audit committee is able to moderate the effect of pressure by weakening it and to strengthen the effect of capability on financial statement fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004531	T180193	T1801932025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1801932025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 104 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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