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)

PAKPAHAN, PABER and Khamisah, Nur (2025) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Laporan Keuangan, Fraud Star Theory, Komite Audit, Ukuran Perusahaan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Paber Pakpahan
Date Deposited:	24 Jul 2025 04:17
Last Modified:	24 Jul 2025 04:17
URI:	http://repository.unsri.ac.id/id/eprint/180193

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