Target Keuangan, Kondisi Industri, Perubahan Auditor, Dan Perubahan Direksi Terhadap Salah Saji Material Pada Laporan Keuangan

Abstract

This study aims to investigate how financial targets, industry conditions, changes in auditors and changes in the Board of Directors can affect the occurrence of misstatements in financial statements. By using a research sample of 16 state-owned companies other than banks in 2015 to 2019, this study tested empirically using a multiple regression model. The test results prove that financial targets and changes in the auditor have a significant positive effect on material misstatements in financial statements, but industry conditions have a significant negative effect on material misstatements in financial statements. Meanwhile, changes in directors have no significant effect on material misstatements in the financial statements. These results have implications for the practice of determining the materiality number against the background of the tendency of changes in the pattern of material misstatements in the financial statements under certain conditions.

Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

“…Financial statements are very important in the economic system to maintain the efficiency of a country's capital market. An organization's financial condition or performance that appears in the financial statements is sometimes deliberately misrepresented (Purwanti, 2022). This deliberately misstated financial statement is referred to as FFR.…”

Faktor-Faktor Yang Memengaruhi Pengungkapan Fraud: Sistem Pengendalian Internal, Audit Investigatif, Skeptisme Profesional

“…In addition, the beneficiaries are motivated to learn and receive various assistances that enable them to innovate products and packaging designs, use the internet to promote products and expand their network. What needs to be improved based on this study is full endorsement from regional officials by bringing up village and sub-district level policies to support business development, marketing, monitoring and evaluation.. Keywords: fraud disclosure, internal control system, investigative audit and professional skepticism Pendahuluan Kecurangan mengandung banyak makna tentang kecerdikan, akal bulus, tipu daya muslihat yang dipergunakan seseorang untuk mendapatkan suatu laba melalui cara yang salah (Iswati & Iswahjuni, 2012). Kecurangan dilakukan disengaja atau diniatkan untuk menghilangkan uang atau harta melalui penipuan atau cara yang tak wajar(Cris Kuntadi & MM, 2017).Para pelaku yang melakukan kecurangan pula tidak hanya berasal pegawai golongan atas, namun juga sudah sampai ke pegawai golongan bawah (Bagustianto & Nurkholis, 2015).…”