relation: https://eprints.untirta.ac.id/51068/
title: PERAN KOMITE AUDIT DALAM MEMODERASI PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
creator: Putri, Ayesha Alika
subject: HF5601 Accounting
description: This study aims to examine the effect of fraud hexagon on fraudulent financial  statements and the effect of the audit committee in moderating the effect of fraud  hexagon on fraudulent financial statements. This research is a type of quantitative  research using secondary data on the annual reports of banking sector companies  listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample  selection was carried out by purposive sampling method and obtained a sample of  40 companies that met the criteria. The data analysis technique used is panel data  regression analysis using the Eviews 12 application. Based on the results of the  analysis that has been done, it can be concluded that financial stability, change in  director, and political connection have a positive effect on fraudulent financial  statements, Nature of industry has a negative effect on fraudulent financial  statements, Change in auditor, ceo duality has no effect on fraudulent financial  statements, The audit committee does not moderate the effect of financial stability,  change in auditor, ceo duality, change in director, and political connection on  fraudulent financial statements, The audit committee has a negative effect in  moderating the relationship between nature of industry and fraudulent financial  statements. These results emphasize the importance of the audit committee in  carrying out a more effective supervisory function in assessing the company's  financial condition as a key indicator of the risk of fraudulent financial statements.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/51068/1/AYESHA%20ALIKA%20PUTRI_5552210150_FULLTEXT.pdf
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identifier: https://eprints.untirta.ac.id/51068/2/AYESHA%20ALIKA%20PUTRI_5552210150_01.pdf
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identifier: https://eprints.untirta.ac.id/51068/3/AYESHA%20ALIKA%20PUTRI_5552210150_02.pdf
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identifier: https://eprints.untirta.ac.id/51068/4/AYESHA%20ALIKA%20PUTRI_5552210150_03.pdf
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identifier: https://eprints.untirta.ac.id/51068/5/AYESHA%20ALIKA%20PUTRI_5552210150_04.pdf
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identifier: https://eprints.untirta.ac.id/51068/6/AYESHA%20ALIKA%20PUTRI_5552210150_05.pdf
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identifier: https://eprints.untirta.ac.id/51068/7/AYESHA%20ALIKA%20PUTRI_5552210150_REF.pdf
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language: en
identifier: https://eprints.untirta.ac.id/51068/16/AYESHA%20ALIKA%20PUTRI_5552210150_Lamp.pdf
identifier:   Putri, Ayesha Alika  (2025) PERAN KOMITE AUDIT DALAM MEMODERASI PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023).  S1 thesis, Universitas Sultan Ageng Tirtayasa.