Pengaruh Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan
Keywords:
Corporate Governance, Audit Quality Metric Score (AQMS), Independent Commissioner Qualifications, Fraud Score ModelAbstract
This study aims to obtain an empirical evidence of the effect of audit quality and corporate governance—including managerial ownership, institutional ownership, qualifications of independent commissioners, recommendations of the board of commissioners and the number of board of commissioners' meetings—on financial statement fraud. The population of this study include manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020, from which the samples of 52 companies with 183 total data, are selected by purposive sampling method. The multiple regression analysis results exhibit that the managerial ownership encourages financial statement fraud while corporate governance including the qualifications of independent commissioners can prevent financial statement fraud.
References
Abdullah, W. N., & Said, R. (2018). The Influence of Corporate Governance and Human Governance towards Corporate Financial Crime: A Conceptual Paper. Redefining Corporate Social Responsibility, 193-215.
Al Hikam, H. A. (2021, December 21). Garuda Terancam Didepak Bursa, yang Punya Saham Harus Ngapain? Retrieved from Detik Finance: https://finance.detik.com/bursa-dan-valas/d-5864255/garuda-terancam-didepak-bursa-yang-punya-saham-harus-ngapain/2
Al-Hajaya, K. (2019). The Impact of Audit Committe Effectiveness on Audit Quality: Evidance from the Middle East. International Review of Management and Marketing.
Chen, K. Y., Wu, S.-Y., & Zhou, J. (2006). Auditor brand name, industry specialisation, and earnings management: Evidence from Taiwanese companies. International Journal of Accounting Auditing and Performance Evaluation, 194-219.
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accouting and Economics, 183-199.
Guna, W. I., & Herawaty, A. (2010). Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi , 53-68.
Hardiningsih, P. (2010). “Pengaruh Independensi, Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan. Jurnal Akuntansi, 12(1).
Hariati, I., & Prihatiningtias, Y. W. (2014). Pengaruh Tata Kelola Perusahaan dan Kinerja Lingkungan Terhadap. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya.
Herusetya, A. (2012). Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi: Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi dan Keuangan Indonesia, 9, 117-119.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 305-360.
Kurniawan, A. A. (2020). Pengaruh Manajemen Laba dan Corporate Governance Terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi & Keuangan Daerah, 01-14.
Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Rapat Komite Audit, Jumlah Rapat Dewan Komisaris dan Kepemilikan Institusional Terhadap Manajemen Laba. Diponegoro Journal of Economics, 6, 1-12.
Naser, K., & Hassan, Y. M. (2016). Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 346-363.
Nicolin, O., & Sabeni, A. (2013). Pengaruh Struktur Corporate Governance, Audit Tenure dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan. Diponegoro Journal Of Accounting, 2, 1-12.
Prasetyo, A. B. (2014). Pengaruh Karakteristik Komite Audit dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi & Auditing, 1-24.
Prastiti, A. (2013). Pengaruh Karakteristik Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 72-83.
Pratiwi, H. R. (2019, 4 24). Membedah Keanehan Laporan Keuangan Garuda Indonesia 2018. Retrieved from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20190424204726-92-389396/membedah-keanehan-laporan-keuangan-garuda-indonesia-2018
Priantara, D. (2013). Fraud auditing & investigation. Jakarta: Mitra Wacana Media.
Putri L, A. E., & Arkananta, P. (2020, October 16). Kasus Garuda Indonesia, Riwayatmu Kini. Retrieved from IDE Times, Accounting Article: https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Putri, N. D., & Yuyetta, E. N. (2013). Pengaruh Struktur Kepemilikan dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Jurnal of Accounting, 503-515.
Smaili, N., & Labelle, R. (2009). Preventing and Detecting Accounting Irregularities: The Role of Corporate Governance. SSRN Electronic Journal.
Triyani, O. (2019). Pengaruh Good Corporate Governance Terhadap Kecurangan Laporan Keuangan dengan Manajemen Laba Sebagai Variable Moderating. Jurnal Ekonomi, 27-36.
Tuanakotta, T. M. (2014). Mendeteksi manipulasi laporan keuangan. Salemba Empat.
Widodo, A., & Syafruddin, M. (2017). Pengaruh Pengungkapan Struktur Corporate Governance Terhadap Kecurangan Pelaporan Keuangan. Diponegoro Journal Of Accounting, 1-2.
Yosefin. (2019). Komite Nominasi dan Remunerasi. E-Journal CRMS.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Reviu Akuntansi, Keuangan, dan Sistem Informasi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
