The Effect of Corporate Governance on Financial Statement Fraud with Firms Size as a Moderating Variable
Keywords:
financial statement fraud, board of commissioners, audit committee, and firm sizeAbstract
This research aims to determine the effect of corporate governance on fraudulent financial reports with company size as a moderating variable. The population in this research is infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this research was selected using a purposive sampling method with a total sample of 60 companies. The research uses logistic regression analysis and moderated regression analysis. The research results show that the board of commissioners and audit committee have a significant influence on financial report fraud. In addition, company size is able to strengthen the relationship between the board of commissioners and the audit committee regarding financial statement fraud.
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