Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange

Suryanto, Tulus

doi:10.35808/ersj/503

Cited by 52 publications

(61 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…A qualified auditor will reduce the chance of financial statements fraud according to the fraud triangle theory. This result is in line with Suryanto (2016)shows that qualified auditors will reduce audit delay which can minimize the fraud. This result is in agreement with the research by Skousen, et al (2015) that increasing the quality of auditors with increasing external audit committees and auditor size (Lisic, et al, 2014), will Izzalqurny at al.…”

Section: Auditor Qualitysupporting

confidence: 81%

Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality

Izzalqurny

Subroto²,

Ghofar³

2019

IJRBS

View full text Add to dashboard Cite

This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.

show abstract

Section: Auditor Qualitysupporting

confidence: 81%

Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality

Izzalqurny

Subroto²,

Ghofar³

2019

IJRBS

View full text Add to dashboard Cite

show abstract

“…In addition, associated with better services by the company is to ensure the satisfaction of larger clients. Moreover, other research also find that also find that firm size significantly affect audit report lag (Mukhtarudin and Oktarina, 2015;Suryanto, 2016;Puspitasari and Latrini, 2014). An interesting finding in Finland shows that size of company will increase the likelihood of audit results (Paananen, 2016).…”

Section: The Company's Sizementioning

confidence: 90%

The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange

Rubianto

2017

10.18382

View full text Add to dashboard Cite

Tanggal masuk 22-02-2017The purpose of this research was to analyze the factors influencing an audit delay. The population of this research was all the manufacturing companies listed in The Indonesian Stock Exchange for the period of 2014 and 2015, which resulted in 254 company samples. Financial statements comprising of balance sheets, income statements, and notes to financial statement were analyzed using descriptive statistics and multiple linear regressions. The result showed that unlike solvency, audit firm's reputation, complexity of the company's operation and the company's size did not significantly affect the audit delay in 2015. All the independent variables simultaneously affected the dependent variable for 2 years respectively. The results indicate that the higher the profitability of a company, the less time it will take for the company to publish its financial statements. The higher the solvability of a company is, the more thorough the auditing process will be required by the auditor.Tanggal revisi 14-07-2017Tanggal diterima 22-12-2017

show abstract

“…Belum banyak penelitian yang mengaitkan antara ketepatwaktuan dengan kemungkinan terjadinya manipulasi laporan keuangan di perusahaan. Sejauh ini penelitian terkait manipulasi laporan keuangan dan ketepatwaktuan laporan keuangan masih terbatas hanya penelitian Badertscher & Burks (2011) yang meneliti restatement dengan ketepatwaktuan laporan keuangan dan Suryanto (2016) yang meneliti mengenai keterkaitan audit delay dengan kemungkinan terjadinya fraud dalam perusahaan. Menurut Ahmad et al (2016) keterlambatan penyampaian laporan keuangan dapat menjadi indikasi terjadinya fraud pada suatu perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Hidayatullah¹,

Sulhani²

2018

Journal of Accounting and Business Dynamics

View full text Add to dashboard Cite

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.

show abstract

Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange

Cited by 52 publications

References 4 publications

Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality

Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality

The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange

Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Contact Info

Product

Resources

About