KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN
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Abstract
This study aims to determine the effect of auditor industry specialization variables, audit tenure, audit fees and the size of Public Accounting Firms (KAP) on fraudulent financial statements of mining and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The dependent variable in this study was measured using Beneish M-score. The sampling technique used was purposive sampling and was obtained by 59 companies with a total of 295 data. The analysis tool used is logistic regression analysis. The test results showed that independent variables, namely auditor industry specialization, audit tenure, and audit fee do not affect financial statement fraud while the size of KAP affects financial statement fraud.
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Tantri, I. A., & Chariri, A. (2023). KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 269-286. https://doi.org/10.29303/akurasi.v6i2.392
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References
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Afrianto, D. (2016). Direksi timah dituding manipulasi laporan keuangan. Okezone. https://economy.okezone.com/read/2016/01/27/278/1298264/direksi-timah-dituding-manipulasi-laporan-keuangan
Al-Thuneibat, A. A., Al Issa, R. T. I., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648
Aldona, N. N., & Trisnawati, R. (2018). Pengaruh Tenure Audit , Ukuran KAP, rotasi audit, dan ukuran perusahaan terhadap kualitas audit (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Riset Akuntansi dan Keuangan Indonesia, 1–17. http://hdl.handle.net/11617/10412
Ayu, I. D., Anggreni, R., & Latrini, M. Y. (2021). Effect of auditor ethics and audit tenure on auditor ability to detect creative accounting practices. American Journal of Humanities and Socials Sciences Research, 5(2), 330–336. https://www.ajhssr.com/wp-content/uploads/2021/02/ZL2152330336.pdf
Cassell, C. A., Myers, J. N., Myers, L. A., & Seidel, T. A. (2016). Does auditor tenure impact the effectiveness of auditors’ response to fraud risk? Social Science Research Network, 62(1), 1–45. https://doi.org/10.2139/ssrn.2448680
Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal OfPractice & Theory, 29(1), 73–97. https://doi.org/10.2308/aud.2010.29.1.73
Dopuch, N., & Simunic, D. (1982). Competition in Auditing: An Assessment (Fourth Sym, pp. 401–450). Urbana: University of Illinois.
Evans, R. J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 21(1), 74–95. https://doi.org/10.1108/ARA-06-2015-0062
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265–287. https://doi.org/10.1016/j.jacceco.2009.03.001
Hapsoro, D., & Santoso, T. R. (2018). Does audit quality mediate the effect of auditor tenure, abnormal audit fee and auditor’s reputation on giving going concern opinion? International Journal of Economics and Financial Issues, 8(1), 143–152. https://www.econjournals.com/index.php/ijefi/article/view/5971
Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2020). Seeing is believing? Executives’ facial trustworthiness, auditor tenure, and audit fees. Journal of Accounting and Economics, 69(1), 101–260. https://doi.org/10.1016/j.jacceco.2019.101260
Jatmiko, B. P. (2020). PT Timah Revisi Laporan Keuangan, Ada Apa? Kompas.Com. https://money.kompas.com/read/2020/04/16/113814926/pt-timah-revisi-laporan-keuangan-ada-apa?page=all
Jensen, M. C. ., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
Karami, G., Karimiyan, T., & Salati, S. (2017). Optimization of the inflationary inventory control the auditor tenure, auditor industry expertise, and audit report lag: Evidences of Iran. Iranian Journal of Management Studies (IJMS) , 10(3), 641–666. https://doi.org/10.22059/ijms.2017.219348.672346
Khaksar, J., Salehi, M., & Lari DashtBayaz, M. (2022). The relationship between auditor characteristics and fraud detection. Journal of Facilities Management, 20(1), 79–101. https://doi.org/10.1108/JFM-02-2021-0024
Korompis, C. W. M., & Latjandu, L. D. (2017). Pengaruh narsisme klien, audit fee, independensi, skeptisme. Jurnal Riset Akuntansi Going Concern, 12(2), 594–604. https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/17977/17503
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203. https://doi.org/10.29259/sijdeb.v1i2.203-218
Lee, E. Y., & Ha, W. (2021). Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover. Managerial Auditing Journal, 36(3), 405–436. https://doi.org/10.1108/MAJ-12-2019-2515
Lestariningrum, T. P. M., Suputra, I. D. G. D., Suryanawa, I. K., & Yadnyana, I. K. (2020). The effect of auditor switching, audit fee, and auditor’s opinion on audit delay. American Journal of Humanities and Social Sciences Research, 4(1), 149–156. https://www.ajhssr.com/wp-content/uploads/2020/01/U2041149156.pdf
Lisic, L. L., Silveri, S. D., Song, Y., & Wang, K. (2015). Accounting fraud, auditing, and the role of government sanctions in China. Journal of Business Research, 68(6), 1186–1195. https://doi.org/10.1016/j.jbusres.2014.11.013
Mahami, Z., & Mouloudj, K. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11–24. https://mpra.ub.uni-muenchen.de/id/eprint/108008
Meidiyustiani, R., & Lestari, I. R. (2021). Kemampuan auditor dalam mendeteksi kecurangan melalui audit tenure, red flags, time pressure, dan kompetensi auditor. Jurnal Kindai, 18(3), 480–488. https://doi.org/10.35972/kindai.v18i3.836
Mukhlasin, M. (2018). Auditor tenure and auditor industry specialization as a signal to detect fraudulent financial reporting. Academy of Accounting and Financial Studies Journal, 22(5), 1–10. https://www.abacademies.org/articles/Auditor-Tenure-and-Auditor-Industry-Specialization-as-a-Signal-to-Detect-Fraudulent-Financial-Reporting-1528-2635-22-5-281.pdf
Muliawan, E. K., & Sujana, K. (2017). Pengaruh ukuran kantor akuntan publik, auditor switching dan audit tenure pada kualitas audit. Jurnal Akuntansi, 21(1), 534–561. https://ojs.unud.ac.id/index.php/akuntansi/article/view/33522
Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A Case for mandatory auditor rotation? The Accounting Review, 78(3), 779–799. https://doi.org/10.2308/accr.2003.78.3.779
Okolie, A. (2014). Auditor Tenure, Auditor Independence and accrual-based earnings management of quoted companies in nigeria. European Journal of Accounting Auditing and Finance Research, 2(2), 69–90. https://doi.org/10.12691/jfa-6-1-3
Palmrose, Z.-V. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55–73. https://www.jstor.org/stable/247679%0A
Payne, J. L., & Williamson, R. (2021). An examination of the influence of mutual CFO/audit firm tenure on audit quality. Journal of Accounting and Public Policy, 40(4), 106825. https://doi.org/10.1016/j.jaccpubpol.2021.106825
Qoyyimah, S. D., Kholmi, M., & Harventy, G. (2015). Pengaruh struktur corporate governance dan audit tenure terhadap integritas laporan keuangan. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 5(1), 781–790. https://doi.org/10.29259/ja.v12i2.9310
Rita Yuniarti. (2021). The effect of audit fees and audit tenure to audit quality. Psychology and Education, 58(1), 6089–6099. https://doi.org/10.17762/pae.v58i1.3756
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons, 22(4), 389–413. https://doi.org/10.2308/acch.2008.22.4.389
Sandoria, F. W., & Pangaribuan, L. (2020). Pengaruh pengalaman, biaya auditor, profesionalisme dan independensi auditor kantor akuntan publik Jakarta terhadap kemampuan mengungkapkan fraud. Jurnal Akuntansi, 9(2), 93–111. https://doi.org/10.46806/ja.v9i2.763
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The effect of audit tenure, audit rotation, audit fee, accounting firm size, and auditor specialization to audit quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Silaen, P., Bhati, S., Passant, J., & McLaren, J. (2016). The use of control tools on performance Audit of a Government’S Scientific Institution: a Case of Emerging Economy. The International Journal of Accounting and Business Society, 24(2), 92–112. https://doi.org/10.21776/ub.ijabs.2016.024.2.07
Stanley, J. D., & Todd DeZoort, F. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131–159. https://doi.org/10.1016/j.jaccpubpol.2007.02.003
Stiawan, S. P. A., & Wati, N. W. A. E. (2022). Pengaruh independensi, audit tenure, skeptisisme profesional, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan (Studi kasus: Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali). Hita Akuntansi dan Keuangan, 3(1), 11–27. https://doi.org/10.32795/hak.v3i1.2280
Sun, J., Wang, J., Kent, P., & Qi, B. (2020). Does sharing the same network auditor in group affiliated firms affect audit quality? Journal of Accounting and Public Policy, 39(1), 106–711. https://doi.org/10.1016/j.jaccpubpol.2019.106711
Tuanakotta, T. M. (2010). Akuntansi forensik dan audit investigatif (Edisi 2). Salemba Empat.
Udayanti, N. K. S., & Ariyanto, D. (2017). Pengaruh auditor switching, ukuran perusahaan, spesialisasi industri KAP, dan client importance pada kualitas audit. E-Jurnal Akuntansi, 20(2), 1073–1102. https://doi.org/10.24843/EJA.2017.v20.i02.p08
Yen, J. C., Lim, J. H., Wang, T., & Hsu, C. (2018). The impact of audit firms’ characteristics on audit fees following information security breaches. Journal of Accounting and Public Policy, 37(6), 489–507. https://doi.org/10.1016/j.jaccpubpol.2018.10.002
Zuo, L., & Guan, X. (2014). The association of audit firm size and industry specialization on earnings management: Evidence in China. The Macrotheme Review, 3(7), 1–21. https://macrojournals.com/journals/mr372014
Afrianto, D. (2016). Direksi timah dituding manipulasi laporan keuangan. Okezone. https://economy.okezone.com/read/2016/01/27/278/1298264/direksi-timah-dituding-manipulasi-laporan-keuangan
Al-Thuneibat, A. A., Al Issa, R. T. I., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648
Aldona, N. N., & Trisnawati, R. (2018). Pengaruh Tenure Audit , Ukuran KAP, rotasi audit, dan ukuran perusahaan terhadap kualitas audit (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Riset Akuntansi dan Keuangan Indonesia, 1–17. http://hdl.handle.net/11617/10412
Ayu, I. D., Anggreni, R., & Latrini, M. Y. (2021). Effect of auditor ethics and audit tenure on auditor ability to detect creative accounting practices. American Journal of Humanities and Socials Sciences Research, 5(2), 330–336. https://www.ajhssr.com/wp-content/uploads/2021/02/ZL2152330336.pdf
Cassell, C. A., Myers, J. N., Myers, L. A., & Seidel, T. A. (2016). Does auditor tenure impact the effectiveness of auditors’ response to fraud risk? Social Science Research Network, 62(1), 1–45. https://doi.org/10.2139/ssrn.2448680
Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal OfPractice & Theory, 29(1), 73–97. https://doi.org/10.2308/aud.2010.29.1.73
Dopuch, N., & Simunic, D. (1982). Competition in Auditing: An Assessment (Fourth Sym, pp. 401–450). Urbana: University of Illinois.
Evans, R. J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 21(1), 74–95. https://doi.org/10.1108/ARA-06-2015-0062
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265–287. https://doi.org/10.1016/j.jacceco.2009.03.001
Hapsoro, D., & Santoso, T. R. (2018). Does audit quality mediate the effect of auditor tenure, abnormal audit fee and auditor’s reputation on giving going concern opinion? International Journal of Economics and Financial Issues, 8(1), 143–152. https://www.econjournals.com/index.php/ijefi/article/view/5971
Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2020). Seeing is believing? Executives’ facial trustworthiness, auditor tenure, and audit fees. Journal of Accounting and Economics, 69(1), 101–260. https://doi.org/10.1016/j.jacceco.2019.101260
Jatmiko, B. P. (2020). PT Timah Revisi Laporan Keuangan, Ada Apa? Kompas.Com. https://money.kompas.com/read/2020/04/16/113814926/pt-timah-revisi-laporan-keuangan-ada-apa?page=all
Jensen, M. C. ., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
Karami, G., Karimiyan, T., & Salati, S. (2017). Optimization of the inflationary inventory control the auditor tenure, auditor industry expertise, and audit report lag: Evidences of Iran. Iranian Journal of Management Studies (IJMS) , 10(3), 641–666. https://doi.org/10.22059/ijms.2017.219348.672346
Khaksar, J., Salehi, M., & Lari DashtBayaz, M. (2022). The relationship between auditor characteristics and fraud detection. Journal of Facilities Management, 20(1), 79–101. https://doi.org/10.1108/JFM-02-2021-0024
Korompis, C. W. M., & Latjandu, L. D. (2017). Pengaruh narsisme klien, audit fee, independensi, skeptisme. Jurnal Riset Akuntansi Going Concern, 12(2), 594–604. https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/17977/17503
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203. https://doi.org/10.29259/sijdeb.v1i2.203-218
Lee, E. Y., & Ha, W. (2021). Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover. Managerial Auditing Journal, 36(3), 405–436. https://doi.org/10.1108/MAJ-12-2019-2515
Lestariningrum, T. P. M., Suputra, I. D. G. D., Suryanawa, I. K., & Yadnyana, I. K. (2020). The effect of auditor switching, audit fee, and auditor’s opinion on audit delay. American Journal of Humanities and Social Sciences Research, 4(1), 149–156. https://www.ajhssr.com/wp-content/uploads/2020/01/U2041149156.pdf
Lisic, L. L., Silveri, S. D., Song, Y., & Wang, K. (2015). Accounting fraud, auditing, and the role of government sanctions in China. Journal of Business Research, 68(6), 1186–1195. https://doi.org/10.1016/j.jbusres.2014.11.013
Mahami, Z., & Mouloudj, K. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11–24. https://mpra.ub.uni-muenchen.de/id/eprint/108008
Meidiyustiani, R., & Lestari, I. R. (2021). Kemampuan auditor dalam mendeteksi kecurangan melalui audit tenure, red flags, time pressure, dan kompetensi auditor. Jurnal Kindai, 18(3), 480–488. https://doi.org/10.35972/kindai.v18i3.836
Mukhlasin, M. (2018). Auditor tenure and auditor industry specialization as a signal to detect fraudulent financial reporting. Academy of Accounting and Financial Studies Journal, 22(5), 1–10. https://www.abacademies.org/articles/Auditor-Tenure-and-Auditor-Industry-Specialization-as-a-Signal-to-Detect-Fraudulent-Financial-Reporting-1528-2635-22-5-281.pdf
Muliawan, E. K., & Sujana, K. (2017). Pengaruh ukuran kantor akuntan publik, auditor switching dan audit tenure pada kualitas audit. Jurnal Akuntansi, 21(1), 534–561. https://ojs.unud.ac.id/index.php/akuntansi/article/view/33522
Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A Case for mandatory auditor rotation? The Accounting Review, 78(3), 779–799. https://doi.org/10.2308/accr.2003.78.3.779
Okolie, A. (2014). Auditor Tenure, Auditor Independence and accrual-based earnings management of quoted companies in nigeria. European Journal of Accounting Auditing and Finance Research, 2(2), 69–90. https://doi.org/10.12691/jfa-6-1-3
Palmrose, Z.-V. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55–73. https://www.jstor.org/stable/247679%0A
Payne, J. L., & Williamson, R. (2021). An examination of the influence of mutual CFO/audit firm tenure on audit quality. Journal of Accounting and Public Policy, 40(4), 106825. https://doi.org/10.1016/j.jaccpubpol.2021.106825
Qoyyimah, S. D., Kholmi, M., & Harventy, G. (2015). Pengaruh struktur corporate governance dan audit tenure terhadap integritas laporan keuangan. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 5(1), 781–790. https://doi.org/10.29259/ja.v12i2.9310
Rita Yuniarti. (2021). The effect of audit fees and audit tenure to audit quality. Psychology and Education, 58(1), 6089–6099. https://doi.org/10.17762/pae.v58i1.3756
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons, 22(4), 389–413. https://doi.org/10.2308/acch.2008.22.4.389
Sandoria, F. W., & Pangaribuan, L. (2020). Pengaruh pengalaman, biaya auditor, profesionalisme dan independensi auditor kantor akuntan publik Jakarta terhadap kemampuan mengungkapkan fraud. Jurnal Akuntansi, 9(2), 93–111. https://doi.org/10.46806/ja.v9i2.763
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The effect of audit tenure, audit rotation, audit fee, accounting firm size, and auditor specialization to audit quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Silaen, P., Bhati, S., Passant, J., & McLaren, J. (2016). The use of control tools on performance Audit of a Government’S Scientific Institution: a Case of Emerging Economy. The International Journal of Accounting and Business Society, 24(2), 92–112. https://doi.org/10.21776/ub.ijabs.2016.024.2.07
Stanley, J. D., & Todd DeZoort, F. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131–159. https://doi.org/10.1016/j.jaccpubpol.2007.02.003
Stiawan, S. P. A., & Wati, N. W. A. E. (2022). Pengaruh independensi, audit tenure, skeptisisme profesional, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan (Studi kasus: Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali). Hita Akuntansi dan Keuangan, 3(1), 11–27. https://doi.org/10.32795/hak.v3i1.2280
Sun, J., Wang, J., Kent, P., & Qi, B. (2020). Does sharing the same network auditor in group affiliated firms affect audit quality? Journal of Accounting and Public Policy, 39(1), 106–711. https://doi.org/10.1016/j.jaccpubpol.2019.106711
Tuanakotta, T. M. (2010). Akuntansi forensik dan audit investigatif (Edisi 2). Salemba Empat.
Udayanti, N. K. S., & Ariyanto, D. (2017). Pengaruh auditor switching, ukuran perusahaan, spesialisasi industri KAP, dan client importance pada kualitas audit. E-Jurnal Akuntansi, 20(2), 1073–1102. https://doi.org/10.24843/EJA.2017.v20.i02.p08
Yen, J. C., Lim, J. H., Wang, T., & Hsu, C. (2018). The impact of audit firms’ characteristics on audit fees following information security breaches. Journal of Accounting and Public Policy, 37(6), 489–507. https://doi.org/10.1016/j.jaccpubpol.2018.10.002
Zuo, L., & Guan, X. (2014). The association of audit firm size and industry specialization on earnings management: Evidence in China. The Macrotheme Review, 3(7), 1–21. https://macrojournals.com/journals/mr372014