Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model
The purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit committee, audit capacity stress, and industry special...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2022-05-01
|
| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/4022 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849737986863792128 |
|---|---|
| author | Anggreni Dian Kurniawati Clara Valentine Febiolla |
| author_facet | Anggreni Dian Kurniawati Clara Valentine Febiolla |
| author_sort | Anggreni Dian Kurniawati |
| collection | DOAJ |
| description | The purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit committee, audit capacity stress, and industry specialist auditors. The potential corporate earnings manipulation itself is proxied by the Fraud Score Model. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange with the 2017-2019 observation year. Hypothesis testing uses multiple linear regression analysis. The results of this study can prove that the financial shenanigans has an effect on the potential for earnings manipulation. This study cannot prove that audit capacity stress, industry specialyst auditors, and audit committee effectiveness has an effect on potential earnings manipulation.
Keywords: Audit Capacity Stress, Industry Specialist Auditors, Audit Committee Effectiveness, Financial Shenanigans, and Earnings Manipulation |
| format | Article |
| id | doaj-art-ee3b3616be4a4ced8a7e954696362c44 |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2022-05-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-ee3b3616be4a4ced8a7e954696362c442025-08-20T03:06:46ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772022-05-01141233410.28932/jam.v14i1.40222614Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score ModelAnggreni Dian Kurniawati0Clara Valentine Febiolla1Fakultas Bisnis dan Ekonomika, Universitas Atma Jaya YogyakartaFakultas Bisnis dan Ekonomika, Universitas Atma Jaya YogyakartaThe purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit committee, audit capacity stress, and industry specialist auditors. The potential corporate earnings manipulation itself is proxied by the Fraud Score Model. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange with the 2017-2019 observation year. Hypothesis testing uses multiple linear regression analysis. The results of this study can prove that the financial shenanigans has an effect on the potential for earnings manipulation. This study cannot prove that audit capacity stress, industry specialyst auditors, and audit committee effectiveness has an effect on potential earnings manipulation. Keywords: Audit Capacity Stress, Industry Specialist Auditors, Audit Committee Effectiveness, Financial Shenanigans, and Earnings Manipulationhttps://journal.maranatha.edu/index.php/jam/article/view/4022 |
| spellingShingle | Anggreni Dian Kurniawati Clara Valentine Febiolla Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model Jurnal Akuntansi |
| title | Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model |
| title_full | Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model |
| title_fullStr | Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model |
| title_full_unstemmed | Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model |
| title_short | Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model |
| title_sort | determinan potensi manipulasi laba perusahaan manufaktur go public dengan menggunakan fraud score model |
| url | https://journal.maranatha.edu/index.php/jam/article/view/4022 |
| work_keys_str_mv | AT anggrenidiankurniawati determinanpotensimanipulasilabaperusahaanmanufakturgopublicdenganmenggunakanfraudscoremodel AT claravalentinefebiolla determinanpotensimanipulasilabaperusahaanmanufakturgopublicdenganmenggunakanfraudscoremodel |