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All Journal Students´ Journal of Accounting and Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Himmawan D. N, Arief
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Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS TUGAS, LOCUS OFF CONTROL, TEKANAN KETAATAN, SIKAP PROFESIONALISME DAN GENDER TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Emily Wijaya, 14.05.52.0005; Himmawan D. N, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

A good audit quality can be generated by the auditor by instilling independence and competence in the audit of financial statements. This is based on the application of public accountant code of ethics as a basic principle that regulates the ethics of the public accounting profession, in addition to the time budget pressure, an auditor will be able to improve the quality of his work. Audit quality is influenced by various factors such as independence, competence, time budget pressure and auditor ethics. This study aims to examine the influence of independence, competence and time budget pressure on audit quality with auditor ethics as a moderation variable. The population in this study is all auditors from the level of partners, managers, senior and junior working in Public Accounting Firm (KAP) in Central Java and Yogyakarta Special Region (DIY). Sampling technique using convenience sampling and obtained a sample of 65 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable through SPSS 21.0. The results of this study indicate that the competence and time budget pressure have a positive effect on audit quality while independence has no positive effect on audit quality. The auditor ethics moderates the influence of independence, competence and time budgetary pressures on audit quality. Keywords: independence, competence, time budget pressure, auditor ethics and audit quality.
Pentagon theory dan model beneish M-score Zahra Anggreini, Syavinda; Himmawan D. N, Arief
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.225 KB) | DOI: 10.32670/fairvalue.v5i2.2342

Abstract

Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory. The Pentagon fraud theory is measured by financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, changes in directors, and the number of photos of members. President, Director The sampling method used is purposive sampling. The sample consists of 41 companies from 168 manufacturing companies that are the research population for 2018–2020. This study shows that the financial target variable has an effect on financial reporting fraud, while financial stability, external pressure, institutional ownership, ineffective supervision, KAP changes, director changes, and the number of photos of the main director have no effect on fraudulent financial reporting.
Co-Authors Emily Wijaya, 14.05.52.0005 Zahra Anggreini, Syavinda