财务报告舞弊:审计委员会起调节作用

Mohamad Zulman Hakim, Epekele Wisdom, Dirvi Surya Abbas, Alvina Anggraini, Gadis Ayu Rizky Darmala, Elsa Audia Utami
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引用次数: 0

摘要

本研究旨在探讨审计委员会在调节财务指标、财务稳定性、董事变更、无效监督、公司最佳条件、审计师变更、首席执行官照片、政府项目、政治关系和管理所有权对财务报表舞弊的影响。在研究财务报表舞弊事件时,除了考虑其他变量外,还必须考虑审计委员会的参与。Beneish M-Score 模型用于量化财务报表舞弊。研究重点分析了2020-2021年间在印度尼西亚证券交易所(IDX)上市的49家基础设施行业公司样本。分析采用了 98 个单元的面板数据回归分析,利用 EViews 13 分析工具来检验假设。研究结果表明,公司的财务目标会对财务报表舞弊的可能性产生重大影响。财务稳定性、董事变动、监督、公司理想状况、审计师变动、首席执行官照片、政府项目、政治关系和管理者所有权等因素不会影响财务报表舞弊的可能性。审计委员会的存在对财务报表舞弊的发生具有调节作用,因为每个自变量的影响都会变小。
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FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION
This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. 
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