¹Muhamad Rizky Ainurrakhman, ²Hendro Sasongko, ³Enok Rusmanah

¹Pakuan University

²Pakuan University

³Pakuan University

DOI : https://doi.org/10.58806/ijsshmr.2026.v5i1n29

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ABSTRACT

This study investigates the impact of auditor reputation and audit tenure on financial statement fraud, with the audit committee acting as a moderating variable. The research analyzed 20 consumer cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach with multiple and moderated regression analysis. The results show that auditor reputation has a significant negative effect on financial statement fraud, while audit tenure has no significant individual effect. However, both variables jointly have a significant impact. Furthermore, the audit committee does not significantly moderate the relationship between either auditor reputation or audit tenure and financial statement fraud. These findings highlight the limited role of audit committees in enhancing fraud prevention and emphasize the need for strengthened governance mechanisms.

KEYWORDS:

Auditor Reputation, Audit Tenure, Audit Committee, Financial Statement, Fraud, Consumer Cyclical Companies

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Cite this Article:Ainurrakhman, M. R., Sasongko, H., & Rusmanah, E. (2026). Audit Committee’s Role in Moderating Auditor Reputation and Tenure Effects on Financial Statement Fraud. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCHS, 5(1), 244-253. https://doi.org/10.58806/ijsshmr.2026.v5i1n29

VOlUME 05 ISSUE 01 JANUARY 2026