Hubungan Antara Rasio Keuangan Dan Risiko Kecurangan Laporan Keuangan Dimoderasi Oleh Kualitas Auditor Dan Kebijakan Standar Keuangan Dan Fiskal

Ryan Gustiawan

Abstract


Penelitian ini membahas apakah risiko kecurangan pada laporan keuangan dipengaruhi oleh rasio keuangan dan apakah suatu perusahaan yang telah di audit oleh auditor berkualitas yang terafiliasi dengan Big Four bisa meminimalisirkan risiko kecurangan tersebut. Kebijakan standar keuangan dan fiskal juga menjadi salah satu faktor kualitas dari auditor untuk meminimalisikan risiko kecurangan pada laporan keuangan. Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah menggunakan purposive sampling. Sampel penelitian ini menggunakan 6 perusahaan manufaktur yang sudah terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2014 sampai dengan tahun 2018. Sampel adalah 6 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (IDX) selama periode 2014 sampai dengan 2018. Variabel dependent dalam penelitian ini adalah risiko kecurangan laporan keuangan, sedangkan variabel independentnya yaitu rasio profitabilitas dengan menggunakan Return on Asset, rasio leverage dengan menggunakan Debt to Equity Ratio, rasio likuiditas dengan menggunakan Current Ratio, dan varibel moderasi kualitas auditor yang dipengaruhi oleh kebijakan standar keuangan dan fiskal. Metode yang dipakai pada penelitian ini menggunakan regresi linear. Hasil penelitian menunjukkan bahwa risiko kecurangan laporan keuangan dapat dipengaruhi oleh rasio profitabilitas, leverage, likuiditas, kualitas auditor yang dipengaruhi oleh kebijakan standar keuangan dan fiskal.

Keywords


ROA, DER, Current Ratio, Kualitas Auditor, Kebijakan Standar Keuangan dan Fiskal

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