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All Journal Gadjah Mada International Journal of Business Jurnal Manajemen Pelayanan Publik Journal of Governance Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Journal of Business and Applied Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Media Riset Akuntansi Auditing & Informasi The Eastasouth Management and Business West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat West Science Accounting and Finance Jurnal REKOMEN (Riset Ekonomi Manajemen)
Ari Purwanti
Universitas Dian Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Transportation

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Journal : Owner : Riset dan Jurnal Akuntansi

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Target Keuangan, Kondisi Industri, Perubahan Auditor, Dan Perubahan Direksi Terhadap Salah Saji Material Pada Laporan Keuangan Ari Purwanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.739

Abstract

This study aims to investigate how financial targets, industry conditions, changes in auditors and changes in the Board of Directors can affect the occurrence of misstatements in financial statements. By using a research sample of 16 state-owned companies other than banks in 2015 to 2019, this study tested empirically using a multiple regression model. The test results prove that financial targets and changes in the auditor have a significant positive effect on material misstatements in financial statements, but industry conditions have a significant negative effect on material misstatements in financial statements. Meanwhile, changes in directors have no significant effect on material misstatements in the financial statements. These results have implications for the practice of determining the materiality number against the background of the tendency of changes in the pattern of material misstatements in the financial statements under certain conditions.
Co-Authors Alfi Syahr, Zulfia Hanum Alfiana Andika Isma Andri Ardhiyansyah Anita Lestari Anjarwati, Sri Asfahani Asfahani Aspiati Samiun Dian Saripujiana Eka Melati Humaidah Muafiqie I Gusti Ketut Agung Ulupui Ia Kurnia Ikrar Agung Dewantoro Irwan Moridu Jekmal Malau Johan Ali Khomsiyah Khomsiyah Loso Judijanto Mathue Mathue Melinda Melinda Muhammad Nur Afiat Najdah Thalib Nofirman, Nofirman Nurul Afifah Oki Sania Riski Rahmad Fajar Sidik Ramdhan Kurniawan Rendy. C. E. Pesiwarissa Roy Sembel Se Tin Silvester Adi Surya Herjuna Siti Nuridah Syamsu Rijal Tanti Widia Nurdiani Temy Setiawan, Temy Ti Aisyah Tugiantro Tugiantoro Wijayanti, Indah Oktari Yvonne Augustine Sudibyo