PERAN MODERASI BIAYA CORPORATE SOCIAL RESPONSIBILITY PADA PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET, NATURE OF INDUSTRY, DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD

Rohmah, Devi Pujiati (2025) PERAN MODERASI BIAYA CORPORATE SOCIAL RESPONSIBILITY PADA PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET, NATURE OF INDUSTRY, DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Financial statement fraud merupakan isu krusial yang dapat merugikan pemangku kepentingan dan merusak integritas pasar keuangan. Kasus korupsi yang melibatkan pos dana CSR dengan kerugian negara sebesar Rp271 triliun menunjukkan bahwa biaya CSR memiliki peran dalam kecurangan laporan keuangan. Penelitian ini menganalisis peran biaya CSR sebagai variabel moderasi dalam hubungan antara faktor-faktor dalam fraud triangle theory meliputi financial stability, financial target, nature of industry, dan change in auditor terhadap financial statement fraud. Objek penelitian mencakup 60 perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia periode 2021-2023 yang dipilih menggunakan teknik purposive sampling sehingga menghasilkan 180 observasi. Penelitian ini menggunakan tiga model regresi data panel, yaitu model tanpa variabel moderasi, model dengan variabel moderasi sebelum memasukan variabel interaksi dan model dengan variabel moderasi setelah memasukan variabel interaksi. Hasil penelitian menunjukkan bahwa financial stability dan financial target berpengaruh positif terhadap financial statement fraud, sedangkan nature of industry dan change in auditor tidak memiliki pengaruh signifikan. Biaya CSR memperkuat hubungan antara financial target dan financial statement fraud, namun tidak berpengaruh dalam hubungan financial stability dan nature of industry terhadap financial statement fraud. Selain itu, biaya CSR memperlemah hubungan antara change in auditor dan financial statement fraud. Kata Kunci: financial statement fraud, fraud triangle theory, biaya CSR. xiv Abstract Financial statement fraud is a critical issue that harms stakeholders and undermines the integrity of financial markets. A corruption case involving the misuse of CSR funds, resulting in state losses of IDR 271 trillion, highlights the potential role of CSR expenditure in financial statement fraud. This study examines the moderating role of CSR expenditure in the relationship between key factors in fraud triangle theory namely financial stability, financial target, nature of industry, and change in auditor on financial statement fraud. The study focuses on 60 companies in the raw materials sector listed on the Indonesia Stock Exchange from 2021 to 2023, selected using purposive sampling, yielding 180 observations. This research uses three panel data regression models, namely a model without a moderating variable, a model with a moderating variable before including the interaction variable and a model with a moderating variable after entering the interaction variable. The results indicate that financial stability and financial target positively influence financial statement fraud, whereas nature of industry and change in auditor have no significant effect. CSR expenditure strengthens the relationship between financial target and financial statement fraud but does not affect the relationships between financial stability and nature of industry on financial statement fraud. Moreover, CSR expenditure weakens the relationship between change in auditor and financial statement fraud. Keywords: financial statement fraud, fraud triangle theory, CSR expenditure.

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