The Effect of Managerial Ability on the Audit Opinion : A Comparison between Total Accrual and Discretionary Accrual

2020 ◽  
Vol 22 (4) ◽  
pp. 1553-1567
Author(s):  
Ki Wi Chung
Keyword(s):  
Managerial Ability ◽  
Audit Opinion ◽  
Discretionary Accrual ◽  
Total Accrual

scholarly journals Earnings Management and Audit Opinion

2016 ◽  
Vol 8 (4) ◽  
pp. 113
Author(s):  
Elaheh Moazedi ◽  
Ehsan Khansalar
Keyword(s):  
Earnings Management ◽  
Income Smoothing ◽  
Real Earnings Management ◽  
Control Variables ◽  
Main Hypothesis ◽  
Audit Opinion ◽  
Discretionary Accrual ◽  
Time Period ◽  
Logistic Regression Method ◽  
The Relationship

The subject of the present research is the study of the relationship between earnings management (accrual-based and real) and auditor’s opinion. Alongside putting the control variables into consideration, this this paper studies the relationship between earnings management (accrual-based and real) and auditors’ opinion. The purpose of this research is to examine the effect of income smoothing and manipulation on the opinion of independent auditors. This research includes two independent variables i.e. earnings management (based on discretionary accruals) and real earnings management, one dependent variable i.e. auditor’s opinion, along with control variables. In the first main hypothesis the relation between real earnings management and auditor’s opinion is examined; and the second hypothesis involves the association between discretionary accrual-based earnings management and auditor’s opinion. In this research some 117 firms in the time period 2008-2013 are empirically investigated and studied using logistic regression method. In conclusion, the second and third hypotheses are rejected; however examination of the first and fourth hypotheses confirms their significant association with auditor’s opinion.

scholarly journals Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Titi Purbo Sari ◽  
Dian Indriana Tri Lestari
Keyword(s):  
Financial Stability ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Discretionary Accrual ◽  
Auditor Change ◽  
Jones Model ◽  
Financial Need ◽  
Total Accrual

Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengenai pendeteksian kecurangan (yakni SAS No.82, ISA 240, dan SAS No.99), dan merujuk pada teori Fraud Triangle. Wolfe dan Hermanson (2004), meningkatkan pendeteksian kecurangan fraud triangle dengan mempertimbangkan elemen keempat, yaitu kemampuan (capability) dan dikenal sebagai Fraud Diamond. Penelitian ini bertujuan untuk menguji pengaruh Fraud Diamond terhadap financial statement fraud. Sampel penelitian ini adalah 29 perusahaan di subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan 128 laporan tahunan. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Variabel independen dalam penelitian ini terdiri financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, total accrual, dan change in director. Sedangkan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan nilai discretionary accrual dari Modified Jones Model. Hasil penelitian menunjukkan bahwa variabel personal financial need dan total accrual yang berpengaruh positif dan signifikan terhadap financial statemanet fraud. Adapun variabel financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, dan change in director tidak dapat digunakan untuk mendeteksi kecurangan laporan keuangan.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

PENGARUH MANAJEMEN LABA TERHADAP ABNORMAL RETURN

2009 ◽  
Author(s):  
Zirman Zirman ◽  
Lily Lily
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Significant Influence ◽  
Stock Price ◽  
Abnormal Return ◽  
Real Earnings Management ◽  
Financial Statement ◽  
Discretionary Accrual ◽  
Stock Price Reaction ◽  
Flow Components

This research investigates the consequence of earnings management by analyzing stock price reaction to the full set financial statement in 2008 which can be used by investors to detect earnings management by the firms. This research investigated two forms of earnings management (accrual and real earnings management). The samples is drawn from firms in IDX Statistic 2008 which categorized as active in frequency, value or volume. The method of analysis of this research used multi regression. The results show (1) discretionary accrual had negative significant influence to abnormal return, (2) abnormal cash flow from operation had negative significant influence to abnormal return. The results implicate that the investors are aware of the accrual earnings management (discretionary accrual) and real earnings management (abnormal cash flow) components in the earnings reported by the firms and they react negative to this components.

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