FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL FRAUD WITH AUDIT COMMITTEE AS MODERATION
Keywords:
Audit Committee, External Pressure, Financial Fraud, Financial StabilityAbstract
Financial statements are important documents for internal and external parties of the company. However, financial reports can also be a gap for the company to commit financial fraud, especially when the company is under pressure so that the company's condition looks good from the company's financial condition. Supervision from the audit committee is also not necessarily an obstacle to management committing financial fraud. Some of the factors that make someone commit financial fraud are Financial Stability and also external pressure. Data analysis methods include descriptive statistical tests, regression model selection tests, classical assumption tests, and MRA tests with Eviews-10. The results of this study indicate that Financial Stability does not affect financial fraud, external pressure has an effect on financial fraud, the audit committee cannot weaken the effect of Financial Stability on financial fraud, and the audit committee cannot weaken the effect of external pressure on financial fraud. Only external pressure can influence financial fraud actions because large debt will make company management get pressure from third parties. After all, third parties want the company to reduce its debt. The role of the audit committee as moderation also cannot weaken the influence of the financial stability and external pressure variables on financial fraud.
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