Open access Jurnal
Kecurangan Laporan Keuangan: Financial Target, Nature Of Industry, Dan Perubahan Auditor Dengan Komite Audit Sebagai Variabel Moderasi (Studi Bursa Efek Indonesia Tahun 2015-2019)
Robust: Research of Business and Economics Studies · Vol. 3 No. 1 (2023)
- ISSN
- 2798-401X, 2798-3935
- Published
- 2023-04-17
- Publisher
- Institut Agama Islam Negeri Kendari
Abstract
This study aims to examine the effect of financial targets, nature of industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling method, obtained as many as 165 company data which became the research sample.The data used is secondary data in the form of annual reports of companies that are sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing. The results showed that the financial target variable had a positive effect on financial statement fraud. The nature of industry variable has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of nature of industry variables and auditor changes on financial statement fraud. This study aims to examine the effect of financial targets, nature of industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling method, obtained as many as 165 company data which became the research sample. The data used is secondary data in the form of annual reports of companies that are sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing. The results showed that the financial target variable had a positive effect on financial statement fraud. The nature of industry variable has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of nature of industry variables and auditor changes on financial statement fraud.
Collaboration network of the authors
29 authors · 92 co-authorship links · 7 across different organisations
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Institut Agama Islam Negeri Kendari
- Universitas Halu Oleo
- Universitas Prof. Dr. Hazairin SH.
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Makkulau Makkulau | Affiliation unknown | 2 |
| Andi Tenri Ampa | Institut Agama Islam Negeri Kendari | 2 |
| Arlita Aristianingsih Jufra | Institut Agama Islam Negeri Kendari | 1 |
| Mirwan Hamid | Universitas Halu Oleo | 1 |
| Miftahur Rahman | Institut Agama Islam Negeri Kendari | 1 |
| Munadi Idris | Institut Agama Islam Negeri Kendari | 1 |
| Miftahur Rahman Hakim | Institut Agama Islam Negeri Kendari | 1 |
| Nila Asriyani | Institut Agama Islam Negeri Kendari | 1 |
| Andriani Tenri | Institut Agama Islam Negeri Kendari | 1 |
| Renaldi Rausan | Institut Agama Islam Negeri Kendari | 1 |
| Naswar Naswar | Institut Agama Islam Negeri Kendari | 1 |
| Markoni Markoni | Universitas Prof. Dr. Hazairin SH. | 1 |
| Tri Desi Lestari | Affiliation unknown | 1 |
| Hartini Hartini | Affiliation unknown | 1 |
| Baharuddin Baharuddin | Affiliation unknown | 1 |
| La Ode Saidi | Institut Agama Islam Negeri Kendari | 1 |
| Amirullah Amirullah | Affiliation unknown | 1 |
| Hartini Hartini | Affiliation unknown | 1 |
| M Setiawan | Institut Agama Islam Negeri Kendari | 1 |
| Nina Apriyanti | Institut Agama Islam Negeri Kendari | 1 |
| Idul Setiawan | Institut Agama Islam Negeri Kendari | 1 |
| Gusti Ngurah Adhi Wibawa | Universitas Halu Oleo | 1 |
| Agusrawati Agusrawati | Affiliation unknown | 1 |
| Hartini Hartini | Affiliation unknown | 1 |
| Bahriddin Abapihi | Affiliation unknown | 1 |
| Nasrul Nasrul | Universitas Halu Oleo | 1 |
| Juharsah Juharsah | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.