Analysis of Factors Influencing Financial Statement Fraud With Company Size As An Intervening Variable In The Stock Exchange of Thailand

Lia  Nurfarida; Haifa Haifa; Mainatul Ilmi

doi:10.31967/abm.v5i2.977

Lia Nurfarida Institut Teknologi dan Sains Mandala
Haifa Haifa Institut Teknologi dan Sains Mandala
Mainatul Ilmi Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/abm.v5i2.977

Keywords: financial statement fraud, financial target, external auditor, ineffective monitoring, company size

Abstract

This study aimed to analyze the factors that influence financial statement fraud with company size as an intervening variable. The data that used were financial statements (annual report) during 2015-2019. The sample method was purposive sampling. The whole samples consisted of 13 property and construction company that listed in Stock Exchange of Thailand. Data analysis technique that used was path analysis. The result showed that financial target and quality of external auditor have significant effect to company size, while ineffective monitoring, change of company director and the number of photos CEO have no significant effect. Quality of external auditor, change of company director and company size have significant effect to financial statement fraud, while financial target, ineffective monitoring and the number of photos CEO have no significant effect. Company size can be intervening variable between financial target, quality of external auditor and the number of photos CEO in financial statements to financial statement fraud.