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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 152 Documents
 12   13   14   15   16 
MENGEKSPLORASI PENGARUH PRIOR OPINION DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI Alifah Rahmah Fitri; Akie Rusaktiva Rustam
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3125

Abstract

This study aims to empirically examine the effect of prior opinion and opinion shopping on a going concern audit opinion with financial distress as a moderation variable. The population includes transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, from which the samples of 78 companies are selected through purposive sampling and analyzed by logistic regression analysis. The study results exhibit that prior opinion has a positive and significant effect on a going concern audit opinion. In contrast, opinion shopping does not significantly affect a going concern audit opinion. Financial distress does not moderate the effect of prior opinion and opinion shopping on a going concern audit opinion.
HOW DOES AN AUDITOR'S REPUTATION AFFECT GOVERNANCE AND FINANCIAL FRAUD IN INDONESIAN STATE-OWNED ENTERPRISES? Widya Apriana Rahayu; Novia Widyastuti; Annisa Salsabila Safanah; Riyan Harbi Valdiansyah
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3159

Abstract

This study explores how governance mechanisms affect financial statement fraud and the moderating influence of auditor reputation using moderated regression analysis on a sample of 72 Indonesian Stock Exchange-listed companies from 2019 to 2021. The commissioner boards significantly reduce financial statement fraud, whereas the audit committee's effect is insignificant. When moderated by audit quality, the commissioner boards significantly impact financial statement fraud, whereas audits have an insignificant effect on audit reputation moderation. This study provides insights for SOE top management on the effectiveness of governance mechanisms in preventing financial statement manipulation and enhances understanding of how these mechanisms, aligned with government legitimacy, can mitigate agency conflicts between SOE management and stakeholders. Future studies could investigate additional factors beyond corporate governance mechanisms or employ different criteria for measuring independent variables to obtain more comprehensive results.

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