Diena, Alifia Fauad (2026) Analisis Pengaruh Kompetensi Terhadap Kecurangan Laporan Keuangan Dimoderasi Oleh Moralitas Dan Komite Audit. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of competence on financial statement fraud, moderated by morality and the audit committee. The study is motivated by the fact that financial statement fraud remains a serious threat because it causes significant losses and is difficult to detect, particularly in the pharmaceutical subsector, which has a history of financial statement manipulation. This study employs a quantitative approach using secondary data obtained from the financial statements and annual reports of pharmaceutical companies. The sampling technique used was purposive sampling, resulting in a sample of 11 companies with a total of 66 observations during the study period. Data analysis was conducted using panel data regression with the Random Effects Model (REM) following model selection tests. The results of this study show that corporate ethics and audit committees do not moderate the effect of financial statement fraud on competence. Conversely, competence has a significant negative effect on financial statement fraud in pharmaceutical companies. These findings indicate that changes in directors reflect organizational renewal rather than an indicator of fraud risk, and that the presence of ethical disclosures and audit committees does not guarantee effective controls against financial statement fraud. This study is expected to serve as a reference for companies, investors, and future researchers in understanding the relationship between sustainability practices and financial performance in the pharmaceutical sector. Keywords: Competence, Financial Statement Fraud, Morality, Audit Committee, Change in Director
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | ALIFIA FAUAD DIENA | ||||||||
| Date Deposited: | 02 Sep 2026 07:09 | ||||||||
| Last Modified: | 02 Sep 2026 08:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59841 |
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