PENGARUH FINANCIAL DISTRESS DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

CHAIRUNNISA, WIDYA ZAHRA and Mukhtaruddin, Mukhtaruddin and Patmawati, Patmawati (2021) PENGARUH FINANCIAL DISTRESS DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of financial distress and earning management on fraudulent financial reporting and how audit quality moderate the relationship between financial distress and earning management on fraudulent financial reporting in infrastructure, utility and transportation companies listed in Indonesia Stock Exchange in 2015 – 2019. Samples was taken by purposive sampling so that there were 30 samples with 150 observations. The result of this study shows financial distress and earning management have effects on fraudulent financial reporting. Audit quality only able to moderate the financial distress on fraudulent financial reporting but not able to moderate earning management on fraudulent financial reporting. The limitation of this study are independent variables have low effect on the dependent variable and the object in this study focused at infrastructure, utility and transportation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial distress, earning management, audit quality, fraudulent financial reporting
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Widya Zahra Chairunnisa
Date Deposited:	14 Jul 2021 02:20
Last Modified:	14 Jul 2021 02:20
URI:	http://repository.unsri.ac.id/id/eprint/49816

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