PENGARUH STABILITAS KEUANGAN, KOMITE AUDIT, DAN MODERASI PERAN KAP BIG 4 TERHADAP KECURANGAN LAPORAN KEUANGAN

(Studi Kasus pada Perusahaan LQ-45 Periode 2019–2023)

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan dan komite audit terhadap kecurangan laporan keuangan, serta menguji peran Kantor Akuntan Publik (KAP) Big Four sebagai variabel moderasi pada perusahaan LQ45 di Indonesia selama periode 2019–2023. Data diperoleh dari laporan keuangan tahunan 30 perusahaan non- keuangan anggota LQ45 yang terdaftar di Bursa Efek Indonesia, dengan total 150 observasi. Metode pengukuran kecurangan laporan keuangan menggunakan Altman Z- Score, sementara analisis dilakukan dengan regresi data panel menggunakan model Feasible Generalized Least Squares (FGLS). Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif terhadap kecurangan laporan keuangan. Komite audit berpengaruh signifikan terhadap kecurangan laporan keuangan. Peran KAP Big Four secara signifikan memoderasi hubungan antara stabilitas keuangan dan kecurangan laporan keuangan, namun tidak memoderasi hubungan antara komite audit dan kecurangan laporan keuangan. Temuan ini memberikan kontribusi empiris terhadap literatur tata kelola perusahaan dan efektivitas pengawasan eksternal dalam mencegah kecurangan pelaporan keuangan.

This study aims to analyze the effect of financial stability and the audit committee on fraudulent financial reporting, as well as to examine the moderating role of Big Four Public Accounting Firms (CAPs) in companies listed on the LQ45 index in Indonesia during the 2019–2023 period. The data were obtained from the annual financial statements of 30 non-financial LQ45 companies listed on the Indonesia Stock Exchange, resulting in a total of 150 firm-year observations. Fraudulent financial reporting was measured using the Altman Z-Score, while the analysis was conducted through panel data regression using the Feasible Generalized Least Squares (FGLS) model. The results indicate that financial stability has a negative effect on fraudulent financial reporting. The audit committee has a significant effect on fraudulent financial reporting. The role of Big Four CAPs significantly moderates the relationship between financial stability and fraudulent financial reporting, but does not moderate the relationship between the audit committee and fraudulent financial reporting. These findings provide empirical contributions to the literature on corporate governance and the effectiveness of external oversight in preventing financial reporting fraud.