Published: 2025-10-01

Pengaruh External Presure, Financial Target dan Change in Auditor terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai Pemoderasi

DOI: 10.35870/jemsi.v11i5.4543

Geovani Aditya, Sari Rusmitasari, Fera Damayanti
  • Geovani Aditya: Universitas Tanjungpura
  • Sari Rusmitasari: Universitas Tanjungpura
  • Fera Damayanti: Universitas Tanjungpura
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Abstract

The study analyzes the variables of external pressure, financial targets, and auditor changes that can affect fraudulent financial reporting and to test the role of the audit committee in influencing these factors. The method used in the study uses a (quantitative) approach, with the object of mining companies listed on the Indonesian Stock Exchange in 2021-2023. The sample was determined by purposive sampling and the data was analyzed using Moderated Regression Analysis, with the help of Eviews 12 software. The results of the study indicate that external pressure and financial targets have no impact on fraudulent financial reporting. On the contrary, auditor changes significantly increase the likelihood of fraud. In addition, the audit committee plays an important role in moderating the effect of external pressure and auditor changes related to fraudulent financial reporting, but has no effect on financial targets. These findings emphasize the importance of an effective audit committee to improve corporate oversight and ensure the reliability of financial reporting in the mining industry.

Keywords

Fraudulent Financial Reporting; External Pressure; Financial Target; Change In Auditor; Komite Audit

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Aditya, G., Rusmitasari, S., & Damayanti, F. (2025). Pengaruh External Presure, Financial Target dan Change in Auditor terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai Pemoderasi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3545-3555. https://doi.org/10.35870/jemsi.v11i5.4543
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: 2025-10-01

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Author Biographies
Geovani Aditya, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimatan Barat, Indonesia.

Sari Rusmitasari, Universitas Tanjungpura
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Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimatan Barat, Indonesia.

Fera Damayanti, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Provinsi Kalimatan Barat, Indonesia.

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