DETAIL KOLEKSI

Pengaruh Auditor Spesialisasi Industri, Audit Tenure, Auditor Switching Dan Profitabilitas Terhadap Fraudulent Financial Reporting Dengan Audit Delay Sebagai Variabel Moderasi


Oleh : Rizka Fitria Caesa Rachmah

Info Katalog

Nomor Panggil : 2019_TA_Ak_023151139

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Vinola Herawaty

Subyek : Auditors;Auditing

Kata Kunci : industrial specialization auditor, audit tenure, auditor switching, profitabilitas, fraudulent finan


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151139_Halaman-judul.pdf 2163.38
2. 2019_TA_AK_023151139_Bab-1.pdf 924.94
3. 2019_TA_AK_023151139_Bab-2.pdf 1486.26
4. 2019_TA_AK_023151139_Bab-3.pdf 1313.5
5. 2019_TA_AK_023151139_Bab-4.pdf 1453.43
6. 2019_TA_AK_023151139_Bab-5.pdf 805.49
7. 2019_TA_AK_023151139_Daftar-Pustaka.pdf 905.16
8. 2019_TA_AK_023151139_Lampiran.pdf 1682.4

P Penelitian ini bertujuan untuk menguji pengaruh auditor spesialisasi industri, audit tenure ,auditor switching, dan profitabilitas terhadap Fraudulent Financial Reporting dengan audit delay sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel penelitian menggunakan metode purposive sampling dan didapatkan sampel sebanyak 288 sampel yang berfokus pada perusahaan manufaktur untuk tahun 2016-2018. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan bantuan aplikasi olah data SPSS 23. Hasil analisis menunjukan auditor spesialisasi industri tidak berpengaruh terhadap fraudulent financial reporting, audit tenure tidak berpengaruh terhadap fraudulent financial reporting, auditor switching berpengaruh positif terhadap fraudulent financial reporting, profitabilitas berpengaruh terhadap fraudulent financial reporting, audit delay tidak berpengaruh terhadap fraudulent financial reporting, audit delay tidak mampu memperlemah pengaruh auditor spesialisasi industri terhadap fraudulent financial reporting, audit delay tidak mampu memperkuat pengaruh audit tenure terhadap fraudulent financial reporting, audit delay mampu memperkuat pengaruh auditor switching terhadap fraudulent financial reporting, dan audit delay mampu memperlemah pengaruh profitabilitas terhadap fraudulent financial reporting.

T The purpose of this study was to examine the effect of industrial specialization auditors , audit tenure, auditor switching, and profitability on fraudulent financial reporting with audit delay as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of research sample using purposive sampling method and obtained a sample of 288 samples focusing on manufacturing companies for 2016-2018. Data analysis method used in this research is logistic regression analysis, using SPSS 23 application.The results of this research indicate that industrial specialization auditors had no effect on fraudulent financial reporting, audit tenure had no effect on fraudulent financial reporting, auditor switching had a positive effect on fraudulent financial reporting, profitability had a negative effect on fraudulent financial reporting, audit delay had no effect on fraudulent financial reporting, audit delay is unable to weaken the effect of industry specialization auditors on fraudulent financial reporting, audit delay is unable to strengthen the effect of audit tenure on fraudulent financial reporting, audit delay is able to strengthen the effect of auditor switching on fraudulent financial reporting, and audit delay is able to weaken the effect of profitability on fraudulent financial reporting.

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