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All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis FINANCIAL : JURNAL AKUNTANSI The Indonesian Journal of Accounting Research PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ecogen Bansi (Jurnal Bisnis Manajemen Akuntansi) Open Community Service Journal Room of Civil Society Development PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Yenny Wati
Institut Bisnis dan Teknologi Pelita Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : The Indonesian Journal of Accounting Research

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Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management Yenny Wati; Teddy Chandra
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.603

Abstract

This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on the Indonesia Stock Exchange for the period 2013-2018. This study's data were analyzed using partial least squares and the WarpPLS 5.0 program. The outcomes showed that auditor independence and management motivation (financial target and rationalization) have a positive impact on financial statement fraud and earning management. Earnings management can help to mediate the effect of auditor independence and management motivation (financial target and rationalization) with partial mediation. Our research provides new empirical evidence in providing information about factors that are factors in financial statement fraud that are beneficial for companies and stakeholders as well as assessing activities carried out by organizations or companies. Company management can prevent and detect fraud or manipulation of financial statements early, find out the factors that allow fraud to occur, and control areas that may give rise to fraud. This research can be a reference in making various policies regarding the practice of financial statement fraud in an entity.
Co-Authors Adi Gusman Halim Andi Andi Debi Eka Putri Evelyn Wijaya Fadrul Fadrul Faidah Azuz Fry Melda Saragih Harry Patuan Panjaitan Kitty Kitty Mimelientesa Irman Nelly Ervina Okalesa Okalesa Restu Hayati Rosa Linda Shendy Dewanti Sri Firmiaty Stevany Stevany Sudarno Suharti Suyono Syarifuddin Teddy Chandra Welly, Yerisma Widaryanti Yusrizal