ANALISIS FRAUD PENTAGON TERHADAP FRAUD DENGAN KOMITE AUDIT SEBAGAI MODERASI.

Nanda Agung Prasetya; Eva Dewi Nirmalasari; Vivin Afwina Ilya Khilyana

Nanda Agung Prasetya
Eva Dewi Nirmalasari
Vivin Afwina Ilya Khilyana

Kata Kunci: Fraud, Consumer Goods, Pentagon Fraud Theory, Financial Statement, Agency Theory

Abstrak

Financial statements are an important source of information for both stockholders and shareholders. However, companies and individuals often commit fraud in disclosing their financial statements. The object of this study is consumer sector companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2022. Consumer companies are one of the sectors prone to fraud because this sector has a relatively fast turnover of goods, besides that in Indonesia itself this sector has a large target market. This research uses WarpPLS as data processing. Based on the results of data analysis and discussion that has been carried out, it can be concluded that financial targets and ineffective monitoring have a positive influence, while change of director, change in auditor, and frequency of CEO photo count have no effect on fraudulent financial statements. The audit committee is only able to moderate the influence of change of director on fraudulent financial statements, besides that the audit committee is unable to moderate the influence of financial target, ineffective monitoring, change in auditor, frequency of CEO photo count on fraudulent financial statements.