NURISTYA, Emma Rani and RATMONO, Dwi,(30 December 2022), “PERAN KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN DALAM MEMEDIASI PENGARUH KESULITAN KEUANGAN DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN. , UNSPECIFIED, UNSPECIFIED
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Abstract
This study aims to examine and analyze the effect auditor switching and financial
distress on financial statement fraud and delays in the publication of financial reports
as intervening variables. This study used a purposive sampling method which produces
a sample of 119 companies that are indicated to have committed fraud and 114 non�fraud companies for go public companies listed on the Indonesia Stock Exchange that
violate articles VIII.G.7 and IX.E.2 based on sanctions from the Financial Services
Authority. Furthermore, this study observed companies for 3 years of observation,
namely from 2018-2020, so that the total observations of this study were 233 company
annual reports.
This study is a quantitative study used Partial Least Square (PLS) with WarpPLS
software version 7.0. The results of the study conclude that auditor switching (X1) and
financial distress (X2) have a direct effect on delays in the publication of financial
reports (Z). So that it can interpreted that variable of auditor switching and financial
distress can increase the delays in the publication of financial reports. Furthermore, the
study showed that the auditor switching variable (X1) is directly related to financial
statements fraud (Y). However, the variable financial distress (X2) did not effect on
financial statement fraud, and the two mediation hypotheses did not proven
Keywords : | financial statement fraud, delays in the publication of financial reports, auditor switching, financial distress, Kecurangan laporan keuangan, Keterlambatan Publikasi Laporan Keuangan, Pergantian Auditor, Kesulitan Keuangan |
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Journal or Publication Title: | UNSPECIFIED |
Volume: | UNSPECIFIED |
Number: | UNSPECIFIED |
Item Type: | Thesis (Undergraduate) |
Subjects: | Akuntansi |
Depositing User: | Emma Rani Nuristya |
Date Deposited: | 24 Jan 2023 06:41 |
Last Modified: | 24 Jan 2023 06:45 |
URI: | https://repofeb.undip.ac.id/id/eprint/12161 |