PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE DAN INSTITUTIONAL OWNERSHIP, TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI
Keywords:
Financial Statement Fraud, Good Corporate Governance, Financial Distress, Institutional Ownership, Audit Quality
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, good corporate governance, dan institutional ownership terhadap financial statement fraud dengan Audit Quality sebagai variabel moderasi. Penelitian menggunakan data sekunder berupa laporan tahunan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan total 192 observasi. Analisis data dilakukan menggunakan regresi linier berganda dan model interaksi. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh negatif dan signifikan terhadap financial statement fraud, sedangkan financial distress, institutional ownership, dan audit quality tidak berpengaruh signifikan. Selain itu, audit quality tidak mampu memoderasi hubungan antara variabel independen dan Financial Statement Fraud. Temuan ini menunjukkan bahwa penguatan tata kelola perusahaan berperan penting dalam pencegahan kecurangan laporan keuangan.
References
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Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting Financial Statement Fraud. Corporate Governance: An International Review, 17(1), 53–81.
Sun, D. (2024). Can common Institutional Ownership deter corporate fraud? Applied Economics Letters, 31(15), 1981–1985. https://doi.org/10.1080/13504851.2024.2331680
Trisnanda, R. A. N., & Surifah, S. (2023). Ownership, audit committee, trigger of fraud and manipulation of financial statements. Journal of International Conference Proceedings, 6(1), 489–500.
Utami, E. R., & Pusparini, N. O. (2019). The analysis of fraud pentagon theory and Financial Distress for detecting fraudulent financial reporting. Advances in Economics, Business and Management Research, 102, 60–65.
Association of Certified Fraud Examiners. (2022). Report to the nations: Global study on occupational fraud and abuse. ACFE.
Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987–1997—An analysis of U.S. public companies. Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296
Christian, N., & Mardianto. (2025). Does Financial Distress lead to corporate fraud? Global Financial Accounting Journal, 9(1).
Chung, K. H., & Zhang, H. (2011). Corporate governance and Institutional Ownership. Journal of Financial and Quantitative Analysis, 46, 247–273. https://doi.org/10.1017/S0022109010000682
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. Free Press.
DeAngelo, L. E. (1981). Auditor size and audit fees. Journal of Accounting and Economics, 3, 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
Febriyani, S., & Gunawan, J. (2022). Pengaruh new fraud diamond terhadap kecurangan laporan keuangan. Jurnal Ekonomi Trisakti, 2(2), 1217–1228. https://doi.org/10.25105/jet.v2i2.14910
Handayani, S., Rahayu, D., & Prasetyo, A. (2023). Pengaruh Financial Distress dan leverage terhadap financial reporting fraud dengan Audit Quality sebagai variabel moderasi. Jurnal Akuntansi dan Keuangan, 14(1), 55–68.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Joychristy, E., & Maratno, S. F. E. (2025). Pengaruh fraud hexagon dalam memicu kasus manipulasi laporan keuangan dari perspektif kasus IndoFarma Tbk. QISTINA, 4(1), 15–27.
Khan, A. S., Nejad, M. Y., & Kassim, A. A. M. (2023). The effect of Audit Quality on fraud reduction. Business Review, 8(6). https://doi.org/10.26668/businessreview/2023.v8i6.2181
Khlif, H., & Samaha, K. (2022). Audit committee effectiveness and financial reporting quality. Journal of Accounting in Emerging Economies, 12(1), 1–23.
Komite Nasional Kebijakan Governance. (2021). Pedoman Umum Good Corporate Governance Indonesia (PUG-KI). KNKG.
Krisanti, M. B., & Nazar, S. N. (2025). Pengaruh financial stability, kualitas audit, dan kompleksitas perusahaan terhadap Financial Statement Fraud. Jurnal Nusa Akuntansi, 2(1), 553–576.
Mukhtaruddin, M., Chairunnisa, W. Z., Patmawati, P., & Saftiana, Y. (2022). Financial Distress, earning management, Financial Statement Fraud and Audit Quality as a moderating variable. F1000Research, 11, 1362. https://doi.org/10.12688/f1000research.123525.1
Putri, F. T., & Yanti, H. B. (2025). The effect of Financial Distress and information technology on Financial Statement Fraud with corporate governance as a moderating variable. Ekonomi Digital, 4(1), 45–54.
Septiani, A. N., & Yuyetta, E. N. A. (2025). Corporate governance and CSR: Fortress or loophole in the Financial Statement Fraud? Jurnal Akademi Akuntansi, 8(2), 302–313.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting Financial Statement Fraud. Corporate Governance: An International Review, 17(1), 53–81.
Sun, D. (2024). Can common Institutional Ownership deter corporate fraud? Applied Economics Letters, 31(15), 1981–1985. https://doi.org/10.1080/13504851.2024.2331680
Trisnanda, R. A. N., & Surifah, S. (2023). Ownership, audit committee, trigger of fraud and manipulation of financial statements. Journal of International Conference Proceedings, 6(1), 489–500.
Utami, E. R., & Pusparini, N. O. (2019). The analysis of fraud pentagon theory and Financial Distress for detecting fraudulent financial reporting. Advances in Economics, Business and Management Research, 102, 60–65.
Published
2026-03-07
How to Cite
Pratiwi Adiarta, & Juniati Gunawan. (2026). PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE DAN INSTITUTIONAL OWNERSHIP, TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI. Journal of Social and Economics Research, 7(2), 2177-2186. https://doi.org/10.54783/jser.v7i2.1251
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Articles
