The effect of financial performance, company size, and managerial ownership on indications of fraud with audit delay as a moderating variabel in energy – sector companies listed on the indonesian stock exchange for the period 2022 - 2024
DOI:
https://doi.org/10.24905/icobis.v2i1.117Keywords:
Financial Performance, Firm Size, Managerial Ownership, Indications Fraud, Audit DelayAbstract
This study aims to examine the effect of financial performance, firm size, and managerial ownership on indications of fraud, with audit delay as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data used are secondary data obtained from companies’ financial statements. The results show that financial performance have an effect on indications of fraud. Meanwhile, firm size and managerial ownership has no effect on indications of fraud. In testing the moderating variable, audit delay is not able to moderate the effect of financial performance and firm size on indications of fraud. However, audit delay is proven to weaken the relationship between managerial ownership and indications of fraud.
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