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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital COUNT: Journal of Accounting, Business and Management
Dwiyanjana Santyo Nugroho
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Economics, Econometrics & Finance

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Pengaruh Financial Stability, Financial Target, Nature Of Industry,dan Auditor Switch Terhadap Financial Statement Fraud Ariyana Hermawati; Dwiyanjana Santyo Nugroho
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.840

Abstract

This research was conducted with the aim of determining the influence of financial stability, financial targets, nature of industry, and auditor switching on financial statement fraud. This research is quantitative research with the data used in the form of secondary data from company financial reports. The objects used in this research are state-owned companies registered on the BEI from 2019 to 2022. The samples obtained in this research were 27 companies so that the total sample used was 108. Data analysis was carried out using descriptive statistics, classical assumption tests, determination analysis , and multiple linear regression analysis. The research results show that financial stability and financial targets have a significant effect on financial statement fraud, while the nature of industry and auditor switching have no effect on financial statement fraud.
THE INFLUENCE OF THE CHARACTERISTICS OF THE BOARD OF DIRECTORS AND AUDIT COMMITTEE ON FINANCIAL DISTRESS IN INDUSTRIAL SECTOR COMPANIES ON THE IDX Maulani, Tisna; Dwiyanjana Santyo Nugroho
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.218

Abstract

The influence of the characteristics of the board of directors and audit committee is very important on financial distress. This research aims to determine the effect of the size of the board of directors, independence of the board of directors, knowledge of the board of directors, size of the audit committee, independence of the audit committee and knowledge of the audit committee on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This research uses a quantitative methodology by applying a basic correlational research approach using secondary data and documentation methods. The population is all industrial sector companies listed on the IDX. The results of this research are that the financial knowledge of the board of directors has a positive effect on financial distress in industrial sector companies listed on the Indonesian Stock Exchange 2020-2022. Meanwhile, the size of the board of directors, independence of the board of directors, size of the audit committee, independence of the audit committee and financial knowledge of the audit committee have no effect on financial distress in industrial sector companies listed on the Indonesian Stock Exchange 2020-2022.
Co-Authors Ariyana Hermawati Maulani, Tisna