DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING

Ely Indriyani, D. Suryandari
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引用次数: 2

Abstract

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements
五边形理论在审计委员会调节下的财务报表舞弊侦查
本研究以审计委员会为调节变量,考察财务目标、财务稳定性、外部压力、个人财务需求、有效监控、行业性质、应计总额、董事变更和CEO二元性对财务报表舞弊的影响。本研究的对象为2014-2018年在印尼证券交易所(BEI)上市的20家国有企业。采样采用饱和采样技术,获得了最终样品的100个分析单位。使用文档技术收集数据。数据分析采用回归分析和有调节回归分析(MRA)。本研究结果表明,外部压力和行业性质对虚假财务报表的发现具有显著的正向影响。审计委员会能够调节财务目标、外部压力、行业性质、董事变更等因素对发现虚假财务报表的影响
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