Predicting Fraudulent Financial Statement Risk: The Testing Dechow F-Score Financial Sector Company Inindonesia

This study aims to empirically examine the factors that can be used detect risk of Fraudulent financial statements. statement is an interesting topic study, because it has a huge impact on business sustainability and country's economy may become crisis. The research population sector companies listed Indonesia Stock Exchange in 2018-2021. sampling technique uses purposive sampling. number meet sample criteria 76 companies, so there are 228 observations. Data analysis Moderated Regression Analysis for hypothesis testing. results show which provide shares managers streamline role whistleblowing system audit committee will prevent from committing fraud, they act as internal controls. Auditor switching management arrogance early indicators fraud detection, strategy hide crimes. Financial ratios certainly easiest indicator fraudulent statements risk, profitability, liquidity, solvency company small or minus encourage commit looks good. Also, organizational culture reduce if properly internalized.