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All Journal Journal of Auditing, Finance, and Forensic Accounting JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal STIE Semarang (Edisi Elektronik)
Putra, Mukhlas Adi
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Economics, Econometrics & Finance Education

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PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN AUDITEE DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING Alfian, Ahmad Hijri; Putra, Mukhlas Adi
JURNAL STIE SEMARANG Vol 13 No 3 (2021): VOLUME 13 NOMOR 3 EDISI OKTOBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.547

Abstract

Abstract. Today many companies experience various problems, one of which is regarding financial conditions that will have an impact on the company's survival. The financial problems that they have will be reflected in the company's financial statements. The phenomenon of financial difficulties experienced by several companies will be analyzed and seen in the company's financial statements. Furthermore, the auditor will be able to read that and be reflected in the reports and opinions given. The study was conducted to prove empirically whether audit opinion can affect the prediction of a company's bankruptcy by adding auditor reputation as a moderating variable as an update. This research method uses MRA (Moderated Regression Analysis). The population and sample in this study were companies that had been suspended during 2019. The results showed that audit opinion had a positive effect on bankruptcy prediction, while audit reputation failed to moderate the effect of audit opinion on bankruptcy prediction. Abstraksi. Dewasa ini banyak perusahaan mengalami berbagai permasalahan, salah satu nya mengenai kondisi keuangan yang akan berdampak pada kelangsungan perusahaan. Permasalahan keuangan yang dimiliki akan tercermin dalam laporan keuangan perusahaan. Fenomena mengenai kesulitan keuangan yang dialami oleh beberapa perusahaan akan dapat dianalisis dan terlihat dalam laporan keuangan perusahaan. Selanjutnya auditor akan dapat membaca itu dan tercermin dalam laporan dan opini yang diberikan. Penelitian dilakukan untuk membuktikan secara empiris apakah opini audit dapat berpengaruh terhadap prediksi kebangkrutan sebuah perusahaan dengan menambahkan reputasi auditor sebagai variabel moderasi sebagai pembaruan. Metode penelitian ini menggunakan MRA (Moderated Regression Analysis). Populasi dan sampel dalam penelitian ini adalah perusahaan yang pernah terkena suspend selama tahun Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap prediksi kebangkrutan, sedangkan reputasi audit gagal menjadi moderasi pengaruh opini audit terhadap prediksi kebangkrutan.
Skeptisisme Profesional Auditor terhadap Kemampuan Auditor dalam Mendeteksi Risiko Salah Saji: Moderasi Pengalaman dan Time Budget Pressure Marhamah, Marhamah; Putra, Mukhlas Adi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.28699

Abstract

ABSTRACT The goal of this study was to see how auditors' professional scepticism affected the likelihood of misstatement at a Public Accounting Firm (KAP) in Semarang City, with time and budget constraints serving as a moderating variable. This study employed a qualitative methodology, with a total population of 43 respondents drawn from 17 public accounting firms. The purposive sampling strategy was utilized in this study to determine the sample. Multiple linear regression was employed to conduct the analysis in this study. The results revealed that the variable of professional scepticism had a significant effect on the Auditor's Ability to Detect the Risk of Misstatement, as did the variable of Time Budget Pressure, and that time budget pressure was unable to moderate an auditor's professional scepticism toward the auditor's ability to detect risk. misstatement. ABSTRAK Tujuan dari penelitian ini adalah untuk melihat bagaimana skeptisisme profesional auditor mempengaruhi kemungkinan terjadinya salah saji pada Kantor Akuntan Publik (KAP) di Kota Semarang, dengan keterbatasan waktu dan anggaran sebagai variabel moderasi. Penelitian ini menggunakan metodologi kualitatif, dengan jumlah populasi sebanyak 43 responden yang berasal dari 17 Kantor Akuntan Publik. Strategi purposive sampling digunakan dalam penelitian ini untuk menentukan sampel. Regresi linier berganda digunakan untuk melakukan analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa variabel skeptisisme profesional berpengaruh signifikan terhadap Kemampuan Auditor Mendeteksi Risiko Salah Saji, begitu pula dengan variabel Tekanan Anggaran Waktu, dan tekanan anggaran waktu tidak mampu memoderasi skeptisisme profesional auditor terhadap kemampuan auditor. untuk mendeteksi risiko salah saji.
Financial Statement Fraud Perspective of Fraud Diamond Theory: Empirical Study on Consumer Cyclicals Sector Companies in Indonesia Pranoto, Sarastanto Aulia Heru; Putra, Mukhlas Adi
JAFFA Vol 13, No 1 (2025): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v13i1.29412

Abstract

The purpose of this study is to examine the potential for financial statement fraud using fraud diamond theory factors such as stimulus (financial targets and external pressure), opportunity (ineffective monitoring), rationalization (auditor switching), and capacity (change in director and CEO duality). The sample of this research is consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2020 - 2023, with a total sample of 492. The results of this study indicate that the variables of financial targets, external pressure, ineffective monitoring, and CEO duality have a significant effect on financial statement fraud. Still, the variables of auditor switching and change in director have no significant effect on financial statement fraud. A company needs to have a system to prevent fraudulent financial reporting with steps the company must set accurate and realistic financial targets, manage both internal and external pressures, create a review, detection, and monitoring policy system on human resources (HR), and avoid CEO dualism.
Co-Authors Ahmad Hijri Alfian Marhamah Marhamah Pranoto, Sarastanto Aulia Heru