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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Kajian Ilmu Pendidikan (JKIP) Journal of International Conference Proceedings Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Point Equilibrium Manajemen dan Akuntansi
Pratiwi, Laras
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Journal : Jurnal Point Equilibrium Manajemen dan Akuntansi

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Pengaruh Spesialisasi Industri Auditor, Audit Fee, dan Stabilitas Keuangan terhadap Fraudulent Financial Statement dengan Audit Tenure sebagai Variabel Pemoderasi : The Effect of Auditor Industry Specialization, Audit Fee, and Financial Stability on Fraudulent Financial Statements with Audit Tenure as a Moderating Variable Badriyyah, Salma Ronaa; Pratiwi, Laras; Khodijah, Amalia Siti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.493

Abstract

This study uses audit tenure as a moderating variable to examine how auditor industry experience, audit fee, and financial stability affect false financial statements. A quantitative approach is used to analyze secondary data from 2021–2024 Indonesia Stock Exchange (IDX) infrastructure sector annual reports. The sample had 36 observations via purposeful sampling. Statistical methods include moderate regression and multiple linear regression. Results reveal that audit fees benefit faked financial statements but auditor industry specialty hurts them. No correlation exists between financial stability and fraudulent financial statements.  Audit tenure has not been shown to attenuate the connections between financial stability, audit fee, and auditor industry specialization and false financial statements.
Co-Authors ', Nurjanah Agus Supriatman Arzilea, Nadya Ayu, Tika Trisna Badriyyah, Salma Ronaa Fauzan Rijalul Ibas, Dalfa Fitri, Nabilah Aisyah Fitriani Somantri, Yeni Gista Rismayani Intan Rahayu Juni Sumarmono Khodijah, Amalia Siti Khoerunnisa, Sani Lim, Tri Hadrianto Nasution, Adam Novie Andri Setianto Putri Dian Wulansari Putri Lestari, Suci Rahmah, Annisa Dwi Rifda Naufalin Rohbiah, Delis Selvy Isnaeni Setia Umbara, Dona Somantri, Yeni Sutrisna, Arga Syahidurrohim, Nudiya Ulfiah, Lulu Wahyu Fitriadi, Budhi Yeni Fitriani Somantri Yosi Laelani, Ades Zalyanti, Ilma Alya