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Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator

Jurnal Dinamika Akuntansi · Vol. 17 No. 2 (2025) · hlm. 181–194

DOI
10.15294/jda.v17i2.29932
ISSN
2502-6224, 2085-4277
Terbit
2025-09-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements.Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews.Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements.Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements

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  • State University of Semarang
  • Diponegoro University
  • Jenderal Soedirman University
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Rekan penulisOrganisasiArtikel bersama
Efva Octavina Donata GozaliDiponegoro University1
Sandy AlfiantoState University of Semarang1
Aliati MukaromahState University of Semarang1
Arma Kharisma ArditiyanState University of Semarang1
Mohamad Rizal AminudinState University of Semarang1
Sakinatul MunajatAfiliasi tidak diketahui1
Retno Sri WulandariAfiliasi tidak diketahui1
Kristi Kemala PutriState University of Semarang1
Muhammad Ihda Ainun NajibAfiliasi tidak diketahui1
Asa Septa NugrahaAfiliasi tidak diketahui1
Dimas Dwi OktaviantoState University of Semarang1
Yulia WijayantiState University of Semarang1
Aliffa Nurul QomariState University of Semarang1
Siti MunifahState University of Semarang1
Retnoningrum HidayahState University of Semarang1
Trisni SuryariniState University of Semarang1
Ima Nur KayatiState University of Semarang1
Monita Bayu IslamiatunState University of Semarang1
Aldila DinantiJenderal Soedirman University1
Rr. Sri HandayaniDiponegoro University1
Ginanjar Adi NugrahaAfiliasi tidak diketahui1
Henry ZainarthurAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator</dc:title>
	<dc:creator xml:lang="en">Suryandari, Dhini</dc:creator>
	<dc:creator xml:lang="en">Januarti, Indira</dc:creator>
	<dc:description xml:lang="en">Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements.Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews.Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements.Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-09-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/29932</dc:identifier>
	<dc:identifier>10.15294/jda.v17i2.29932</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 17 No. 2 (2025); 181-194</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v17i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/29932/6848</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>