Indah Anisykurlillah, FE Akuntansi (2021) Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable. Accounting Analysis Journal, 10 (1). pp. 39-46. ISSN 2252-6765

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Abstract

This study aims to analyze the effect of fraud pentagon on fraudulent financial state�ments with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Ex�change during 2016-2018. The sampling technique used purposive sampling and ob�tained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of su�pervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moder�ate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements.

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