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All Journal AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI
Satibi, M
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Efektivitas Komite Audit sebagai Pemoderasi Pengaruh Profitabilitas dan Audit Tenure Terhadap Audit Report Lag Retnowati, Wulan; Firdaus, Annisya Nurul; Satibi, M
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

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Abstract

This research aims to examine audit report lag, consists of two independent variables: profitability and audit tenure. The dependent variable is audit report lag, and the moderating variable is audit committee effectiveness. This quantitative research utilizes secondary data from financial reports and annual accessible through the Indonesia Stock Exchange (BEI). The population for this study consists mining state-owned companies listed on the BEI from 2012 to 2022. The sampling method applied was purposive sampling, resulting in 4 mining sector state-owned companies being sampled for eleven consecutive years, with a total of 44 observations. Data processing was carried out using SPSS (Statistical Product and Service Solutions) version 25. The data analysis technique used was moderated regression (MRA). The research results show that profitability has no effect, while the audit tenure has a significant negative effect, and audit committee effectiveness has a moderating effect on the effect of profitability and audit period on audit report lag
The Fraud Hexagon Model to Detect Financial Reporting Fraud in Mining Companies Listed on the Indonesia Stock Exchange Retnowati, Wulan; Wahida, Nurul Aini; Satibi, M
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Research Background: The mining sector ranks third among the industries most affected by fraud, accounting for 5.0% of reported cases, following the financial and banking sector and government institutions. Instances of fraudulent financial reporting have also occurred within Indonesia’s mining sector. Introduction/Main Objectives: This study aims to examine whether financial targets, board changes, political ties, weak monitoring mechanisms, auditor turnover, and CEO duality affect financial statement fraud. Methods: The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. A total of 42 firms were selected through purposive sampling. Multiple linear regression analysis was employed using SPSS 25. Results: The findings show that financial targets and CEO duality positively influence financial statement fraud, while changes in directors have a negative effect. Meanwhile, political connections, ineffective monitoring, and auditor changes do not exhibit a significant impact on fraudulent financial reporting. Conclusion: Companies should enhance their corporate governance frameworks, particularly by limiting excessive CEO power and ensuring that leadership roles remain structurally independent. Organizations should also encourage leadership rotation to reduce opportunities for long-term manipulation.
Co-Authors Firdaus, Annisya Nurul Retnowati, Wulan Wahida, Nurul Aini