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All Journal Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research
Tarmizi Achmad
Accounting Department Faculty Of Economic And Business Diponegoro University
Religion Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi dan Bisnis

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Pengaruh Kualitas Audit dan Auditor Switching terhadap Kecurangan Pelaporan Keuangan: Kepemilikan Institusional sebagai Variabel Moderating Tarmizi Achmad
Jurnal Akuntansi dan Bisnis Vol 18, No 2 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.62 KB) | DOI: 10.20961/jab.v18i2.380

Abstract

This study aims to examine the effect of audit quality and auditor switching on fraudulent financial reporting. This study also examined the effect of institutional ownership as a moderating variable in the relationship of audit quality and auditor switching to fraudulent financial reporting. The population of this research is all companies listed on the Indonesia Stock Exchange in 2010-2017. Based on purposive sampling produced a sample of 40 companies with a total of 320 observations. The results of hypothesis testing with the software program Eviews 10.0 indicate that there is a positive significant influence between auditors switching to fraudulent financial reporting. Furthermore, the results of this study prove that institutional ownership is able to weaken the relationship auditor switching to fraudulent financial reporting. The results of the subsequent research show that there is no negative significant influence between audit quality on fraudulent financial reporting and institutional ownership that is not able to strengthen the relationship of the audit quality to fraudulent financial reporting.Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Penelitian ini juga menguji pengaruh kepemilikan institusional sebagai variabel pemoderasi pada hubungan kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2017. Berdasarkan purposive sampling menghasilkan sampel sebanyak 40 perusahaan dengan total 320 observasi. Hasil uji hipotesis dengan program software Eviews 10.0 menunjukkan bahwa terdapat pengaruh signifikan positif antara auditor switching terhadap kecurangan pelaporan keuangan. Selanjutnya, hasil penelitian ini membuktikan bahwa kepemilikan institusional mampu memperlemah pada hubungan auditor switching terhadap kecurangan pelaporan keuangan. Hasil penelitian selanjutnya menunjukkan tidak terdapat pengaruh signifikan negatif antara kualitas audit terhadap kecurangan pelaporan keuangan dan kepemilikan institusional juga tidak mampu memperkuat pada hubungan kualitas audit terhadap kecurangan pelaporan keuangan.
Co-Authors Adzra Fajriani Anggun Budiarti Arum Hamudiana Bregas Wirotomo Dara Ayu Ning Cahya Islami Ega Briantono FAISAL Fanny Dinda Aditya Khairani Erlien Nurliasari Laksana, Anggit Chandra Laras Shatiti Maharani Cegy Larasati Mikhael Christopel Purba Muhammad Naufal Noor Hakim Pandu Dewanata Puji Harto Ruli Aprilianto Wahyu Kusumaningrum Wanda Saputri, Gita Oktaviany Warno Warno Wulan Oktaviani Yanto Hans Pratama Yulina Masyrifatun Nisa’ Yunike Nadya Pitaloka Santoso