Record Detail

Pembimbing: Haryono Umar -- The purpose of this study is to analyze the influence of financial distress and audit committee on fraudulent financial reporting moderating by good corporate governance. The sample used in this study are 13 manufacturing companies specifically on the consumer goods sector for the period of 2017 - 2019. The data used in this study was obtained from company's financial statements and annual reports of listed manufacturing companies on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling method. The analysis technique used in study is multiple regression analysis. The result of the study found that financial distress has significant positive influence on fraudulent financial reporting. Meanwhile, audit committee has significant negative influence on fraudulent financial reporting. Good corporate governance weakens the positive influence of finacial distress and has moderates financial distress on fraudulent financial reporting. Meanwhile, good corporate governance weakens the negative influence of audit committee and has no moderates audit committtee on fraudulent financial reporting.