Determinants of Fraud Detection Financial Reporting with Company Size as a Moderation Variable

This study aims to explain the possibility of financial statement fraud based on the pentagon’s fraud perspective. The research uses a quantitative approach using secondary data. The research population is in the form of banking companies listed on the Indonesia Stock Exchange in 2020-2021; Sample selection in the form of purposive sampling. The results showed that financial stability, independent commissioners, change in auditors and change of directors, frequency photo CEOs have an insignificant positive effect on the potential for financial reporting fraud. The results of the moderation variables show that the size of the company is able to strengthen the positive influence of independent commissioners, but has not been able to moderate the influence of financial stability, change of auditors, change of directors and frequency photo of CEOs on the potential for financial reporting fraud.