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All Journal JURNAL AKUNTANSI Jurnal Scientia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Jurnal Audit, Pajak, Akuntansi Publik
Leonard Pangaribuan
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Scientia

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THE INFLUENCE OF FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL STATEMENT FRAUD Leonard Pangaribuan; Rachmat Agus Santoso
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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The purpose of this study is to collect empirical evidence regarding the effect of financial stability by ACHANGE proxy and external pressure by LEV proxy on financial statement fraud using the F-Score model. This study observes manufacturing businesses in basic and chemical industries listed on the Indonesia Stock Exchange for five years, from 2016 to 2020. This study includes a sample of 63 businesses. Purposive sampling was used as a sampling method. The research findings show that financial statement fraud is significantly influenced by financial stability and external pressure . The partial test results show that external pressure has a significant negative effect on financial statement fraud . Financial stability has no significant effect on financial statement fraud , but external pressure has a significant negative effect on financial statement fraud
The influence of professional skepticism, time budget pressure, and materiality on audit quality (empirical study of public accounting firms in DKI Jakarta for the 2023 period) Cynthia Belinda; Leonard Pangaribuan; Wiwin Prastio
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

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Audit quality is the result of an auditor's audit, which determines whether an audit is good or not. An audit conducted by an auditor can be considered of good quality if it meets the auditing standards. This study aims to provide empirical evidence of the effect of Professional Skepticism, Time Budget Pressure, and Materiality on Audit Quality. The research subjects were auditors working in public accounting firms in the DKI Jakarta region. Data collection was done by distributing questionnaires to 105 respondents. The sampling technique used was non-probability sampling with purposive sampling technique. The IBM SPSS Statistics 25 program was used to perform data analysis techniques, including classical assumption tests, coefficient of determination tests, F-tests, and t-tests. After testing, the research results showed that the statistical t-test for Professional Skepticism had a significance value of 0.000 (<0.05), Time Budget Pressure had a significance value of 0.399 (>0.05), and Materiality had a significance value of 0.000 (<0.05). Based on these results, it was proven that Professional Skepticism and Materiality have a positive and significant effect on audit quality. As for the Time Budget Pressure variable, it was not found to have a negative effect on audit quality.
Co-Authors Carmel Meiden Cynthia Belinda Dewi Oktaviyani Elisabeth Vita Mutiarawati Febby Wella Sandoria Frendy Frendy Nathania Jennifer Stanley Nugroho, Johannes Pruyudo, Bayu Rachmat Agus Santoso Selinda Agustine Sugi Suhartono Suratminingsih, Suratminingsih Triyani, Yustina Wiwin Prastio Zulfikar Ikhsan Pane