%0 Thesis
%9 S1
%A Putri, Ayesha Alika
%A Universitas Sultan Ageng Tirtayasa,
%A Fakultas Ekonomi dan Bisnis,
%A Akuntansi,
%B Fakultas Ekonomi dan Bisnis
%D 2025
%F eprintuntirta:51068
%I Universitas Sultan Ageng Tirtayasa
%K Fraudulent Financial Statement, Fraud Hexagon, Audit Committee  Fraudulent Financial Statement, Fraud Hexagon, Komite Audit
%P 157
%T 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)
%U https://eprints.untirta.ac.id/51068/
%X 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.
%Z Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon terhadap fraudulent  financial statement dan pengaruh komite audit dalam memoderasi pengaruh fraud  hexagon terhadap fraudulent financial statement. Penelitian ini merupakan jenis  penelitian kuantitatif dengan menggunakan data sekunder pada laporan tahunan  perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-  2023. Pengembilan sampel dilakukan dengan metode purposive sampling dan di  peroleh sampel sebanyak 40 perusahaan yang memenuhi kriteria. Teknik analisis  data yang digunakan adalah analisis regresi data panel dengan menggunakan  aplikasi Eviews 12. Berdasarkan hasil analisis yang telah dilakukan dapat  disimpulkan bahwa financial stability, change in director, dan political connection  berpengaruh positif terhadap fraudulent financial statement, Nature of industry  berpengaruh negatif terhadap fraudulent financial statement, Change in auditor, ceo  duality tidak berpengaruh terhadap fraudulent financial statement, Komite audit  tidak memoderasi pengaruh financial stability, change in auditor, ceo duality,  change in director, dan political connection terhadap fraudulent financial  statement, Komite audit berpengaruh negatif dalam memoderasi hubungan antara  nature of industry dengan fraudulent financial statement. Hasil ini menegaskan  pentingnya komite audit dalam menjalankan fungsi pengawasan yang lebih efektif  dalam menilai kondisi keuangan perusahaan sebagai indikator utama risiko  terjadinya fraudulent financial statement.