The Effect Of The Fraud Triangle Model On Fraud Financial Reporting With The Audit Committee As A Moderating Variable In Go Green Indonesia Companies.

This study aims to find evidence of the effect of the fraud triangle model, pressure, opportunity and rationalization on fraudulent financial reporting. This research will also test whether the audit committee can strengthen or weaken the effect of pressure, opportunity, and rationalization on fraudulent financial statements. The data used is the data listed on the Jakarta Stock Exchange. The companies used as a sample are a total of 17 companies listed on the SriKehati Stock Index from 2017 to 2021. The total sample for this study includes 85 financial reports .We use panel data regression to test the hypotheses of this study. Fraudulent trading has a significant negative impact on financial objectives (ROA). Between in effective oversight (BDOUT) and rationalization (TATA), there is a positive and significant impact on fraudulent transactions . The examination board does not affect the degree of cheating. The Audit Committee has been unable to strengthen the impact of financial targets on fraudulent accounts. Audit committees could amplify the impact of ineffective oversight of fraudulent accounts. Audit committees can mitigate the impact of rationalization on fraudulent accounts. To avoid fraudulent financial reporting by companies, audit committees must perform their duties properly. [ABSTRACT FROM AUTHOR]