Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Financial Statement Fraud Dengan Corporate Governance Sebagai Variabel Moderasi

Adella, Riska (2026) Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Financial Statement Fraud Dengan Corporate Governance Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to analyze the influence of Corporate Social Responsibility and Profitability on financial statement fraud, with Corporate Governance serving as a moderating variable. A quantitative approach was employed, utilizing secondary data specifically annual reports and financial statements from companies in the Financials sector listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was used to select the sample, resulting in 30 companies that consistently published reports throughout the study period. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the aid of EViews 14 software. The results indicate that Corporate Social Responsibility has a positive effect on financial statement fraud, whereas Profitability has no effect on financial statement fraud. Corporate Governance insignificantly weakens the relationship between Corporate Social Responsibility and financial statement fraud, while it fails to moderate the relationship between Profitability and financial statement fraud.

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