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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi Aktual
Jannah Zahra Inayah
Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT Jannah Zahra Inayah; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3655

Abstract

This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using purposive sampling method. The data used in this study is secondary data which contains company financial information and annual reports obtained from Indonesia Stock Exchange (IDX) and Bloomberg. This research is using multiple regression analysis as data analysis technique. The result shows that there is a significant negative effect towards the specialization of auditors moderated by audit committee on earnings management. However, the auditor's reputation moderated by the audit committee has a positive and significant effect, and the period of auditor moderated by the audit committe
The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective Jannah Zahra Inayah; Anis Chariri
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p019

Abstract

Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the 16 BUMN's financial statements listed on the Indonesian Stock Exchanges for the period of five years (2018-2022). The F-Score model is adopted to measure the indications of fraudulent statement of the companies.Findings: The findings show that the five components of fraud pentagon theory do not fully determine the the indication of fraudulent financial statements of the companies. Only financial targets (FT) and CEO duality (CEOD) show significant values with negative relationship. This implies that on the context of BUMN, the five components of fraud pentagon theory do not play important roles in triggering fraudulent financial statements.Originality/Value:This paper stands out for being one of the few studies analyzing the arrogance component of fraud Pentagon theory using CEO duality. Most of previous studies on Pentagon fraud utilize CEO photographs to represent arrogance and result in inconsistent findings. Thus this paper extends current studies on the importance of using CEO duality as a proxy of arrogance.
Co-Authors Andrian Budi Prasetyo Anis Chariri