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All Journal Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Asia Pacific Fraud Journal Community Engagement and Emergence Journal (CEEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Interdisciplinary Social Studies Jurnal Applied Research in Management and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Multidisciplinary Sciences Jurnal Pengabdian Sosial
Melisa Anggraini
Universitas Nasional Karangturi Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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TATA KELOLA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN AUDIT DELAY SEBAGAI MODERASI Tjia, Febiana Suryono; Dwi Hayu Estrini; Melisa Anggraini
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.37122

Abstract

Financial statement fraud represents a critical issue that can damage stakeholder trust and reduce the overall quality of corporate financial information. This study aims to examine the influence of audit committees and managerial ownership on the potential for financial statement fraud, as well as to evaluate the moderating role of audit delay. A quantitative approach was employed using secondary data from 55 public companies across the ASEAN region (Indonesia, Malaysia, the Philippines, and Vietnam) during the period 2015 – 2023, resulting in 495 observations. The sample was selected using a purposive sampling method, while the analytical techniques applied were multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that audit committees have a significant negative effect on financial statement fraud, and managerial ownership also shows a significant negative influence. Furthermore, audit delay is proven to moderate the relationship between audit committees and financial statement fraud, as well as the relationship between managerial ownership and financial statement fraud. These results align with agency theory and the fraud triangle, emphasizing the importance of internal monitoring and timely audits in reducing opportunities for manipulation. Overall, all hypotheses in this study are supported. The study offers practical implications for companies, auditors, and regulators in enhancing the effectiveness of monitoring mechanisms to prevent financial statement fraud.
Co-Authors Agnes Ivena Engracia Agnes Ivena Engracia Ahmad Bebin Najmuddin Ahmad Bebin Najmuddin Ahmad Bebin Najmuddin Anoki Herdian Dito Ayu Sarah Sulistyawati Ayu Sarah Sulistyawati Ayu Sarah Sulistyawati Bonaventura Hendrawan Maranata Danes Quirira Octavio Darsono Darsono David Handoko Haryanto Dian Prasetyo Widyaningtyas Dila Aprilia Dini Vai Satriani Manurung Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Estrini Elvani Ananta Sutedjo Sanjoto Febe Tri Sinta Dewi Ferdyan Wana Saputra Florensia Reviana Florensia Reviana Fransiskus Selamat Putra Zebua Fransiskus Selamat Putra Zebua Giovani Anggasta Gunawan, Devi Nathania Indra Sukma Subagio Indra Sukma Subagio Indra Sukma Subagyo Muhammad Agil Trianto Nila Fransiska Pradipta Risma Rukma Ardi Puspita Puji Rahayu, Puspita Puji Putri, Sherin Kristina Rahel Ezra Yobelina Santoso, Tiara Rani Tarcisius Jassien Widihardimas Teddy Gunawan terusnya, Penulisse Tiara Rani Santoso Tjia, Febiana Suryono Wibowo, Luhur Hendrawan Widihardimas, Tarcisius Jassien Wulandari Wulandari Wulandari