Pengaruh Risiko Bisnis, Profitabilitas, dan Sustainable Growth terhadap Fraudulent Financial Reporting Dimoderasi Komite Audit pada Sektor Konsumen Non-Siklikal di Bursa Efek Indonesia Tahun 2020-2024

Sucita, Carla (2025) Pengaruh Risiko Bisnis, Profitabilitas, dan Sustainable Growth terhadap Fraudulent Financial Reporting Dimoderasi Komite Audit pada Sektor Konsumen Non-Siklikal di Bursa Efek Indonesia Tahun 2020-2024. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko bisnis, profitabilitas, dan sustainable growth terhadap fraudulent financial reporting, serta menguji peran moderasi dari komite audit. Pendekatan yang digunakan adalah kuantitatif dengan metode regresi logistik dan moderated regression analysis, serta pengolahan data dilakukan menggunakan perangkat lunak STATA 19. Sampel terdiri dari 69 perusahaan sektor konsumen non-siklikal yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024, dengan total 345 observasi. Hasil penelitian menunjukkan bahwa risiko bisnis tidak berpengaruh terhadap fraudulent financial reporting. Sedangkan, profitabilitas dan sustainable growth memiliki pengaruh positif terhadap kecenderungan fraudulent financial reporting. Hal ini menunjukkan bahwa perusahaan dengan profitabilitas dan sustainable growth tinggi cenderung mengalami tekanan untuk mempertahankan kinerja, sehingga berpotensi melakukan fraudulent financial reporting. Selain itu, komite audit terbukti memperkuat hubungan antara profitabilitas dan fraudulent financial reporting, namun tidak berpengaruh dalam memoderasi pengaruh risiko bisnis maupun sustainable growth. Temuan ini mengindikasikan bahwa efektivitas pengawasan komite audit belum optimal dalam menekan risiko manipulasi pelaporan, terutama jika pengukuran hanya berbasis pada frekuensi rapat. Penelitian ini berkontribusi dalam penguatan teori agensi, teori sinyal, dan akuntansi forensik, sekaligus memberikan rekomendasi praktis bagi perusahaan untuk meningkatkan kualitas tata kelola dan peran strategis komite audit. Kata Kunci: Fraudulent Financial Reporting, Komite Audit, Profitabilitas, Risiko Bisnis, Sustainable Growth. / This study aims to analyze the effects of business risk, profitability, and sustainable growth on fraudulent financial reporting and examine the audit committee's moderating role. A quantitative approach was employed using logistic regression and moderated regression analysis, with data processed using STATA 19. The sample consisted of 69 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, totaling 345 firm-year observations. The results indicate that business risk does not significantly affect fraudulent financial reporting. In contrast, profitability and sustainable growth positively influence the likelihood of fraudulent financial reporting, suggesting that companies with high profitability and growth face greater pressure to maintain performance, increasing the potential for manipulation. Furthermore, the audit committee significantly moderates the relationship between profitability and fraudulent reporting but shows no moderating effect on business risk or sustainable growth. These findings imply that the oversight function of audit committees may be limited, particularly when measured solely by meeting frequency. This research contributes to the development of agency theory, signaling theory, and forensic accounting, while offering practical recommendations to enhance corporate governance and the strategic role of audit committees. Keywords: Audit Committee, Business Risk, Fraudulent Financial Reporting, Profitability, Sustainable Growth.

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