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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Nomico
rizqiyah, wasiatur
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Economics, Econometrics & Finance

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Pengaruh pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching rizqiyah, wasiatur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine the effect of management change, audit opinion, financial distress, and KAP size on auditor switching. The research method used is quantitative method. The data in this study uses secondary data in the form of annual reports from companies engaged in Real Estate & Property from 2016 - 2020 which are listed on the IDX. The data collection process was carried out using purposive sampling method and obtained 20 companies that were sampled, and used logistic regression as a data analysis technique. The results of this study indicate that there is an effect of management change, audit opinion, and KAP size on auditor switching, while the financial distress variable has no effect on auditor switching.
Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province) Rizqiyah, Wasiatur; Yudi, Yudi; Friyani, ⁠Rita
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y335vd49

Abstract

Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
Co-Authors Friyani, ⁠Rita Yudi Yudi