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All Journal Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Applied Research in Management and Business Indonesian Journal of Multidisciplinary Sciences
Dwi Hayu Estrini
Universitas Nasional Karangturi Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PERAN KUALITAS AUDIT DAN AUDIT TENURE, TERHADAP AUDIT REPORT LAG Dila Aprilia; Dwi Hayu Estrini; Melisa Anggraini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14747

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan audit tenure terhadap audit report lag pada sektor Perbankan yang terdaftar di BEI tahun 2021-2023. Metode penelitian ini menggunakan penelitian kuantitatif dengan populasi sebanyak 47 perbankan, dan sampel yang masuk kreteria penelitian sebanyak 46 perbankan. Teknik sampling menggunakan purposive sampling yaitu penentuan sampel dengan kriteria; perbankan pada kurun 2021-2023 yang terdaftar di BEI, memakai rupiah sebagai valuta pelaporan, menerbitkan laporan keuangan tahunan secara konsisten selama periode penelitian 2021-2023. Analisis data menggunakan regresi linier berganda, berbantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh signifikan terhadap audit report lag. Hal ini dapat dilihat dari nilai t test bernilai |4,086| (bertanda negative) > t tabel yaitu bernilai 1,984 dan nilai signifikansi 0,000 < alpha 0,05 (Signifikan). Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh siterhadap audit report lag. Hal ini dapat dilihat dari nilai t test bernilai |0,618| (bertanda negative) < t tabel yaitu bernilai 1,984 dan nilai signifikansi 0,538 > alpha 0,05 (Tidak Signifikan).
Mekanisme Whistleblowing System dalam Memitigasi Motivasi Fraud pada Indikasi Kecurangan Laporan Keuangan Ahmad Bebin Najmuddin; Dwi Hayu Estrini; Ayu Sarah Sulistyawati
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kecurangan laporan keuangan masih menjadi permasalahan serius di sektor perbankan karena dapat menimbulkan kerugian finansial yang signifikan dan menurunkan kepercayaan publik. Tujuan riset ini untuk menganalisis pengaruh target keuangan, kurang efektifnya pengawasan dan pergantian auditor terhadap kecurangan laporan keuangan dan menguji peran whistleblowing system sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 168 unit data. Analisis data dilakukan menggunakan Partial Least Squares (PLS) meliputi inner dan outer model. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan kurang efektifnya pengawasan dan pergantian auditor tidak memiliki pengaruh signifikan. Whistleblowing system terbukti mampu memoderasi hubungan antara target keuangan dan kecurangan laporan keuangan dengan memperlemah pengaruh tekanan keuangan terhadap perilaku kecurangan. Whistleblowing system tidak mampu memoderasi hubungan kurang efektifnya pengawasan dan pergantian auditor terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi teoretis dalam pengembangan fraud triangle dan implikasi praktis bagi perusahaan perbankan dalam memperkuat pencegahan kecurangan laporan keuangan.
The Influence of the Independence of the Board of Directors, Audit Committee, and Background of the Board of Directors on Fraud Detection Fransiskus Selamat Putra Zebua; Melisa Anggraini; Dwi Hayu Estrini
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2436

Abstract

This study aims to analyze the influence of the elements of corporate governance on fraud detection. Fraud in financial statements is an important issue because it can reduce the credibility of the company, reduce investor confidence, and weaken the effectiveness of corporate governance. This research uses a quantitative approach with secondary data obtained from the company's annual reports and financial statements. The sampling technique used was purposive sampling, and 134 observation data were obtained. Data analysis was carried out using multiple linear regression by first performing classical assumption tests, which included normality, multicollinearity, autocorrelation, and heteroscedasticity tests. Fraud detection was measured using the F-Score method, while the independence of the board of directors was measured by the proportion of independent directors, the audit committee was measured by the frequency of meetings, and the background of the board of directors was measured by the proportion of directors who had economic or financial education. The results of the study show that the elements of corporate governance have a significant effect on fraud detection with negative coefficients. These findings indicate that the improvement of the governance mechanism is likely to be followed by a decrease in the rate of fraud detection, which reflects that the monitoring mechanism functions more as a preventive measure than the detection of fraud. This research provides the implication that the effectiveness of corporate governance does not only depend on formal structures, but also on the quality of implementation, competence, and substantive independence in carrying out supervisory functions.
APAKAH INSTITUTIONAL OWNERSHIP DAPAT MENGURANGI POTENSI TINDAKAN FINANCIAL SHENANIGANS ? Ahmad Bebin Najmuddin; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Melisa Anggraini
Journal Applied Research in Management and Business Vol. 6 No. 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/afr6qn75

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh target keuangan, ketidakefektifan pengawasan, dan pergantian auditor terhadap financial shenanigans dengan institutional ownership sebagai variabel moderasi. Hal ini didasarkan tingginya tingkat keterjadian financial shenanigans pada sektor industri bisnis. Data penelitian menggunakan laporan keuangan tahunan yang terdaftar di BEI dengan periode 2019-2023. Unit data analisis riset berjumlah 670 data. Metode analisis yang menggunakan SEMPLS dengan inner dan outer model. Temuan penelitian menunjukkan bahwa target keuangan dan pergantian auditor tidak terbukti memiliki pengaruh terhadap financial shenanigans. Ketidakefektifan pengawasan terbukti memiliki pengaruh positif terhadap financial shenanigans. Institutional ownership terbukti memoderasi pengaruh target keuangan dan ketidakefektifan pengawasan terhadap financial shenanigans, namun tidak memoderasi pengaruh pergantian auditor. Temuan ini menegaskan bahwa efektivitas pengawasan internal dan peran institutional ownership merupakan faktor penting dalam meminimalkan risiko terjadinya financial shenanigans. Penelitian ini memberikan kontribusi teoretis pada literatur tata kelola perusahaan serta implikasi praktis bagi manajemen, investor, dan regulator dalam merumuskan strategi pencegahan kecurangan.
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 Ahmad Bebin Najmuddin Ahmad Bebin Najmuddin Ayu Sarah Sulistyawati Dila Aprilia Fransiskus Selamat Putra Zebua Melisa Anggraini Tjia, Febiana Suryono