scholarly journals Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

2020 ◽  
Vol 3 (2) ◽  
pp. 243-257
Author(s):  
Fandry Widharma ◽  
Endah Susilowati
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Statement Fraud ◽  
Auditor Switching

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management must continue to be cautious with the opportunity to do fraud in the financial statement.

scholarly journals Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

2018 ◽  
Vol 9 (1) ◽  
pp. 82-91 ◽  
Author(s):  
Atika Sukma Winata ◽  
Indah Anisykurlillah
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Factors Affecting ◽  
Audit Opinion ◽  
The Public ◽  
Auditor Switching ◽  
Public Accountant

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

scholarly journals The Influence of audit committee and internal audit on audit report lag

2020 ◽  
Vol 9 (1) ◽  
pp. 137-142
Author(s):  
Ratna Juwita ◽  
Sutrisno Sutrisno T ◽  
Bambang Hariadi
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

scholarly journals Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia

2020 ◽  
Vol 30 (6) ◽  
pp. 1441
Author(s):  
Ni Kadek Suparmini ◽  
Dodik Ariyanto ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Determination Method ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Negative Effect ◽  
Financial Need

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

scholarly journals PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014)

2018 ◽  
Vol 1 (1) ◽  
pp. 46-53
Author(s):  
Anis Mafiroh ◽  
Triyono Triyono
Keyword(s):  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Leverage Ratio ◽  
Financial Difficulties ◽  
Profitability Ratios ◽  
A Company

Financial distress is the financial difficulties experienced by a company before the company become bankruptcy. The prediction of financial distress is necessary to anticipate a company into bankruptcy. While the company showed the signal will be bankruptcy, show the parties concerned such as managers, investors, and business owners will soon take a decision anticipated for bankcruptcy. Financial ratios in this study using indicators such as leverage ratio, liquidity ratios, activity ratios, profitability ratios, independent board and audit committee competence on a predicted occurrence of Financial distress.The population in this study was all manufacturing companies listed in Indonesia stock exchange and continuosly published financial statement in the periode 2011-2014. The sample is determined by purposive sampling technique and used of 79 companies as samples. This analysis used logistic regression analysis. The result of this research showed that the leverage ratio and the ratio of activity affect the prediction of the occurrence of financial distress, while liquidity ratios, profitability ratios, independent board, and the competence of the audit committee do not affect the prediction of financial distress.

scholarly journals ANALYSIS OF THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE, PROFITABILITY, DIVERSIFICATION ON MARKET RISK AND STOCK RETURN (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2007-2016)

2019 ◽  
Vol 27 (3) ◽  
pp. 28-55
Author(s):  
Maulina Agustin ◽  
Moch Dzulkirom AR ◽  
Ari Darmawan
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Market Risk ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Quantitative Research Methods

The purpose of this study is to analyze the effect of firm size, financial leverage, profitability, diversification of market risk and stock returns. This research uses quantitative research methods. The population in this study is the consumption sector of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during the observation period from 2007-2016. The sample technique using non probability sampling technique with purposive sampling method. The analysis technique used Partial Least Square (PLS). The results showed that the size of the firm had a negative and insignificant effect, while financial leverage, profitability, and diversification had a positive and not significant effect on stock returns and firm size had a negative and significant influence, financial leverage and profitability had a positive and significant relationship, diversification has a positive and not significant effect on market risk and market risk has a positive and significant effect on stock returns.

scholarly journals ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD

2019 ◽  
Vol 6 (2) ◽  
pp. 149
Author(s):  
Arief Satria Ardhiansyah ◽  
Hadri Kusuma ◽  
Olivi Sabilla Sa’dani
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Significant Influence ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Other Hand

The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.

scholarly journals The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia

2020 ◽  
Vol 2 (3) ◽  
pp. 232-242
Author(s):  
Yenny Wati ◽  
Rita Anugerah ◽  
Vince Ratnawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Governance Mechanisms ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms

Objective – The purpose of this study is to examine the direct effect of good corporate governance mechanisms on financial statement fraud with earnings management as a mediating variable.Design/methodology – This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using partial least square and performed with WarpPLS 5.0 software.Results – The results of this study prove that the mechanism of good corporate governance has a negative effect on financial statement fraud and earnings management. Earnings management can affect the effectiveness of good corporate governance mechanisms on financial statement fraud.Research limitations/implications - This research promotes the need for a company to inspect and maintain the importance of good corporate governance to avoid earnings management and fraud practices. From this research, investors can identify which companies apply good corporate governance in their company activities and systems.

scholarly journals Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

2020 ◽  
Vol 2 (1) ◽  
pp. 2263-2279
Author(s):  
Ranti Tri Annisa ◽  
Halmawati Halmawati
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Techniques

The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.

scholarly journals The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Novi Darma Yanti
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Company Size ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Auditor Switching ◽  
Auditor Rotation ◽  
Independent Variable

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the  auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on  manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. 

scholarly journals Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Eriana Riska Saputri ◽  
Edi Joko Setyadi ◽  
Eko Hariyanto ◽  
Nur Isna Inayati
Keyword(s):  
Social Sciences ◽  
Financial Distress ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Probability Method ◽  
Audit Report ◽  
Auditor Switching ◽  
Auditor Reputation

Penelitian ini bertujuan untuk menganalis pengaruh audit tenure, auditor switching, reputasi auditor dan financial distressterhadap audit report lag. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan dan tahunan perusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 28 perusahaan sebagai sampel dengan 140 data amatan. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 23. Pada penelitian ini, audit report lag dihitung dengan menjumlahkan hari yang dibutuhkan untuk mendapatkan laporan auditor independen atas laporan keuangan tahunan, sejak tanggal tutup buku yaitu 31 Desember hingga tanggal diterbitkannya laporan auditor. Hasil penelitian ini menunjukan bahwa audit tenuredan financial distress berpengaruh positif terhadap audit report lag. Reputasi auditor berpengaruh negatif terhadap audit report lag. Sedangkan auditor switching tidak berpengaruh terhadap audit report lag.  This study aims to analyze the effect of audit tenure, auditor switching, auditor reputation and financial distress on audit report lag. This research is a quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purosive sampling technique and obtained 28 companies as samples with 140 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, the audit report lag is calculated by adding up the days needed to obtain the independent auditor's report on the annual financial statements, since the closing date of the book. namely 31 December until the issuance date of the auditor's report. The results of this study indicated that audit tenure and financial distress have a positive effect on audit report lag. Auditor reputation has a negative effect on audit report lag. Meanwhile, auditor switching has no effect on audit report lag.

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