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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study intends to analyze and detect the presence or absence of the potential risk of fraudulent financial statements using pressure risk factors that proxied by personal financial need and the rationalization that is proxied by the auditor switching. This research is important because the numberof fraud cases handled by Bapepam be evidence that there is a failure to detect fraud audit financial statements. The scarcity of research in Indonesia which predict fraud in the financial statements using the personal analysis of financial need and auditor switching to undertake testing of these variables. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 with amount is 116 companies. Hypothesis testing is performed with logisticregression. The results of this study are personal financial need as measured by ownership of people in a positive effect on fraudulent financial statements. This means that the higher the percentage of ownership by people in the practice of fraud in manipulating financial statements increased. Auditor switching is not influential in predicting fraudulent financial statements. That is changing whether or not the firm conducting the audit, it is possible to detect fraud in the financial statements depending on skepticism auditors conduct audits.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi