ANALISIS FINANCIAL DISTRESS DAN FRAUD PENTAGON DENGAN MODERASI FIRM SIZE TERHADAP FRAUDULENT FINANCIAL STATEMENT

DHEA ALIFIA NURHIDAYAH, . (2026) ANALISIS FINANCIAL DISTRESS DAN FRAUD PENTAGON DENGAN MODERASI FIRM SIZE TERHADAP FRAUDULENT FINANCIAL STATEMENT. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, financial stability, ineffective monitoring, changes in auditor, changes of director, dan frequent CEO’s pictures, dengan firm size sebagai variabel moderasi, terhadap pendeteksian fraudulent financial statements. Sampel terdiri atas 43 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2019- 2023, sehingga diperoleh 215 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model (CEM) melalui EViews 13. Hasil penelitian menunjukkan bahwa financial distress, changes in auditor, dan changes of director berpengaruh positif dan signifikan terhadap pendeteksian fraudulent financial statements, sedangkan financial stability berpengaruh negatif dan signifikan. Ineffective monitory dan frequent CEO’s pictures tidak berpengaruh signifikan. Analisis moderasi menunjukkan bahwa firm size tidak signifikan memoderasi hubungan antara financial stability dan fraudulent financial statements, meskipun arah koefisien interaksi menunjukkan perusahaan besar cenderung melemahkan efek protektif stabilitas keuangan.***** This study investigates the effects of financial distress, financial stability, ineffective monitoring, changes in auditor, changes of director, and frequent CEO’s pictures, with firm size as a moderating variable, on the detection of fraudulent financial statements. The sample comprises 43 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023, resulting in 215 observations. Data were analyzed using panel data regression with the Common Effect Model (CEM) via EViews 13. The findings reveal that financial distress, changes in auditor, and changes of director positively and significantly affect the detection of fraudulent financial statements, while financial stability has a significant negative effect. Ineffective monitoring and frequent CEO’s pictures show no significant influence. Moderation analysis indicates that firm size does not significantly moderate the relationship between financial stability and fraud detection, although the interaction coefficient suggests that larger firms may weaken the protective role of financial stability. Overall, the results highlight that fraudulent financial statement detection is shaped by a combination of financial pressure, stability, governance, managerial factors, and firm size, emphasizing the need for a comprehensive and integrated approach in mitigating fraud risks.

Item Type:	Thesis (Magister)
Additional Information:	1). Adam Zakaria, S.E., M.Si., Ph.D.; 2). Dr. Ayatulloh Michael Musyaffi, S.E., M.Ak.
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Keuangan
Divisions:	FE > S2 Akuntansi
Depositing User:	Users 32172 not found.
Date Deposited:	23 Jan 2026 07:55
Last Modified:	23 Jan 2026 07:56
URI:	http://repository.unj.ac.id/id/eprint/63591

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