The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period

Martiza ; Berlika Sharla ; Yusrianti ; Hasni ; Wahyudi ; Tertiarto
International Journal Multidisciplinary Science (I... 📅 2026 Vol 5, No 2 🔗 DOI: 10.56127/ijml.v5i2.2678
Abstract
This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Keywords
External Auditor Quality; Arrogance; Female CFOs; Financial Statement Fraud; Audit Committee Financial Expertise
How to Cite

Martiza, et al. (2026). The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period. International Journal Multidisciplinary Science (IJML), 5(2). https://doi.org/10.56127/ijml.v5i2.2678

Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto, "The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period," International Journal Multidisciplinary Science (IJML), vol. 5, no. 2, 2026.

Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto. "The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period." International Journal Multidisciplinary Science (IJML), vol. 5, no. 2, 2026.

Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto. "The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period." International Journal Multidisciplinary Science (IJML) 5, no. 2 (2026).

Martiza, et al. (2026) 'The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period', International Journal Multidisciplinary Science (IJML), 5(2). doi: 10.56127/ijml.v5i2.2678.

Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto. The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period. International Journal Multidisciplinary Science (IJML). 2026;5(2).

Artikel Terkait

Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia

Tommy Kuncara; Poso Nugroho; Fera Riske Anggita

Auditor Industry Specialization as a Moderator of the Relationship Between Fair Value Measurement of Non-Current Assets and Audit Quality: Evidence from Indonesian Listed Companies

Jesica Ramadanty; Hasni Yusrianti; Yulia Saftiana

Big Data Applications in Online Psychological Counseling: A Systematic Literature Review

Tissa Maharani

Effect of Final Tempering Temperature Variations on the Physical Characteristics (Hardness and Gloss) of Dark Couverture and Milk Couverture

Izzah, Hanun Kiyasah; Asnawi, Priskila Mutiara Vina; Syafiar , Abiyyu; Zizou, Andryansyah Maulana Mikha; Elfarizan , Azita Laeticea; Hutauruk, Renhart Mauritz; Efrina; Chairan, Leila Siti

Analyzing the Impact of Domestic and Global Monetary Policy on the Jakarta Composite Index (JCI): A Study of Post-Pandemic Market Response Anomalies

Moh. Fajar Prima Mukti; Fanlia Adiprimadana Sanjaya; Zakky Zamrudi

Building Smart and Resilient Communities: Interdisciplinary Innovations for Global Impact

Sheik Mohamed
Tren Sitasi Jurnal