Rauzatul Jannah Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2023

Theses

DETERMINANTS OF FINANCIAL REPORTING FRAUD WITH THE AUDIT COMMITTEE AS MODERATING (STUDY ON SHARIA COMMERCIAL BANKS IN INDONESIA) By: Rauzatul Jannah NPM: 2001203010018 Supervisor : 1. Dr. Muhammad Arfan, SE., M.Si., Ak 2. Ratna Mulyany, BACC., MSACC ABSTRACT This study aims to explain the factors that influence fraudulent financial reporting by moderating the audit committee. This study uses quantitative methods as an approach to analyzing research problems, with independent variables namely financial targets, stability, effective monitoring, auditors, director turnover with the dependent variable being financial reporting fraud and audit committee moderating variables. The population of this study was Islamic commercial banks for the period 2012-2020 in Indonesia, then the sample was taken by purposive sampling so that only 12 Islamic banks could be analyzed. The analysis technique in this study uses moderated regression analysis to examine the interaction of the independent variable with the moderating variable. The statistical tool used is Eviews 9. The results of this study are financial targets have a positive effect on fraudulent financial reporting. External pressure has no effect on fraudulent financial reporting. Financial stability has a negative effect on fraudulent financial reporting. Effective monitoring has a negative effect on fraudulent financial reporting. Auditor turnover has a positive effect on fraudulent financial reporting. Change of directors has a positive effect on fraudulent financial reporting. The audit committee is moderated by strengthening the effect of financial targets on fraudulent financial reporting. The audit committee is unable to moderate by strengthening or weakening the effect of external pressure on fraudulent financial reporting. The audit committee was able to moderate it by weakening the influence of financial stability on fraudulent financial reporting. The audit committee was able to moderate it by strengthening the effect of effective monitoring on fraudulent financial reporting. The audit committee was able to moderate by strengthening the effect of auditor turnover on fraudulent financial reporting. The audit committee was able to moderate by strengthening the effect of changing of directors on fraudulent financial reporting Keywords: Fraud, Fraudulent Financial Reporting, Audit Committee   0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 117361 2023-11-24 10:36:05 2023-11-24 10:44:51 machine generated