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Journal articles on the topic 'Financial statements audit'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Dinillah, Syifa, and Nasrullah Djamil. "Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022." JAWI : Journal of Ahkam Wa Iqtishad 2, no. 1 (2024): 317–29. https://doi.org/10.5281/zenodo.10866033.

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<em>This study investigates the impact of four independent variables, namely Audit Committee, Audit Quality, Financial Stability, and Financial Target, on the dependent variable Financial Statement Fraud. The sample was selected from the population of transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2022 using purposive sampling method. Through the application of panel data regression analysis, this study has determined that the Audit Committee, Audit Quality, and Financial Stability significantly influence the prevention of Financial Statement Fraud

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2

LYSHCHENKO, OLENA, LARYSA OCHERET'KO, IRYNA LUKANOVSKA, OLENA SOBOLIEVA-TERESHCHENKO, and INNA NAZARENKO. "THE ROLE OF FINANCIAL AUDIT IN ENSURING THE RELIABILITY OF FINANCIAL STATEMENTS." AD ALTA: 14/01-XXXIX. 14, no. 1 (2024): 141–45. http://dx.doi.org/10.33543/140139141145.

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The audit of financial statements is positioned as an integral part of an unbiased assessment and control of financial activities. It is aimed at ensuring their reliability and compliance with generally accepted standards. It is necessary to actualize the role of financial audits due to the dynamics of conditions and factors affecting companies' activities. This study aims to substantiate the role of financial audits as a guarantee of financial statements' reliability. Furthermore, the article seeks to develop proposals for improving financial audit methodology. The research was carried out by

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3

Bondarenko, Natalya, and Violetta Fedorko. "Place and role of financial statement audit in the enterprise activity." Galic'kij ekonomičnij visnik 84, no. 5 (2023): 50–59. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.05.050.

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This article conducts a comprehensive study and generalisation of the essence of financial statement audit. The main attention is paid to determining the place of financial statement audit in the context of enterprise management in the current economic environment. The study found that the financial statements of an enterprise are designed to meet the information needs of its users, and each element of the statements performs functions that provide information in a certain context. The article analyses the procedures for auditing financial statements that meet its purpose, depending on the ele

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4

Le, Thi Thu Ha, and Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements." Mezhdunarodnaja jekonomika (The World Economics), no. 3 (March 1, 2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.

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The aim of the research is to assess the quality of the audits of Vietnamese commercial banks’ fi nancial statements in recent years. Two audit quality indicators are used in the assessment: fi rstly, the quality of the audit reports and the audited fi nancial statements; and secondly, the quality of the factors aff ecting audit quality. One of the factors aff ecting audit quality the characteristic of audit organizations such as the scale of the organizations, the level of knowledge in the fi eld of banking audit, Qualifi cations and experience of auditors, Independence of the auditor and the

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5

Ningsih, Kartika Yulia, Firdaus Amyar, and Hardini Lestiani Hernusa. "Implementasi Audit Penjualan Dan Penagihan Oleh KAP Terhadap Perusahaan." Jurnal Aplikasi Bisnis Kesatuan 4, no. 1 (2024): 129–48. http://dx.doi.org/10.37641/jabkes.v4i1.1956.

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The company's financial statements are a source of information for interested parties to find out the condition of the company. Audits are conducted to strengthen the trust of users of financial information. This final project presents information regarding the audit conducted by KAP Crowe's auditors on PT XYZ's financial statements, particularly on sales and billing accounts as accounts that experienced significant changes. Data collection was carried out using interview and observation methods as well as literature study which were then described in the discussion which included objectives,

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6

Dwi, Much Rafi, and Ruci Arizanda Rahayu. "THE EFFECT OF AUDIT COMMITTEE AND AUDIT INDEPENDENCE ON THE QUALITY OF FINANCIAL STATEMENTS WITH AUDIT QUALITY AS A MODERATING VARIABLE." International Journal of Business, Law and Political Science 1, no. 9 (2024): 96–113. https://doi.org/10.61796/ijblps.v1i9.205.

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General Background: The quality of financial statements is crucial for stakeholders to make informed decisions, and factors such as audit committees and audit independence play key roles in enhancing this quality. Specific Background: Previous studies have highlighted the importance of both an effective audit committee and independent auditing in maintaining the integrity of financial reporting. However, the extent to which these factors influence financial statement quality, especially in manufacturing firms in emerging markets, remains underexplored. Knowledge Gap: Additionally, the moderati

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Fianda Prathitaningtyas, Manda Azalia Nur Raissa, and Dien Noviany Rahmatika. "Systematic Literature Review: Pengaruh Audit Laporan Keuangan dan Peran Internal Audit terhadap Kualitas Laporan Keuangan." Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 1, no. 3 (2024): 52–66. http://dx.doi.org/10.61132/jieap.v1i3.320.

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The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Dat

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8

Nur Rahman, Arif. "Audit Quality, Financial Distress, and Corporate Governance Factors on Financial Report Integrity in Banking." Researcher Academy Innovation Data Analysis 1, no. 1 (2024): 74–90. https://doi.org/10.69725/raida.v1i1.163.

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Objective: Seeing this, the purpose of this study is to know how the limit of audit quality, financial distress, audit committee, independent commissioner and institutional ownership affects the integrity of financial statements in banks listed on the Indonesia stock exchange (ISE).Methods: This study employs a quantitative research approach utilizing secondary data from bank company financial statements analyse through multiple regression and classical assumption tests.Results: The results also show a positive effect of audit quality on the integrity of financial statements and a negative eff

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9

Sintia, Iceu, and Pupung Purnamasari. "Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement." Bandung Conference Series: Accountancy 3, no. 2 (2023): 826–34. http://dx.doi.org/10.29313/bcsa.v3i2.8422.

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Abstract. This study aims to determine the effect of audit quality and financial stability on fraud financial statements. The samples used in this study were 21 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) with a research year range of 2018-2021. The research data was obtained from audited financial reports from sample companies which were downloaded from the IDX website (www.idx.co.id) and IDN Financials (www.idnfinancials.com). Testing the proposed hypothesis using logistic regression analysis. The results of this study indicate that audit quality and financ

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10

Ibrahim, Lukman, Hidayat Darwis, and Supriatiningsih Supriatiningsih. "MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENEKAN TINDAKAN KECURANGAN PADA PERUSAHAAN GO GREEN DI INDONESIA." JURNAL AKUNTANSI 11, no. 2 (2022): 248–63. http://dx.doi.org/10.37932/ja.v11i2.687.

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Fraud is an act to gain profit through asset misappropriation, manipulation of financial statements and corruption. Fraud by manipulating financial statements has a lower intensity than fraud in the form of asset abuse and corruption, but has a very large loss impact. This study aims to measure whether corporate governance can reduce the level of financial statement fraud with the triangle model. The independent variables are pressure, opportunity, rationalization and the dependent variable is financial statement fraud. The population in this study are companies listed on the Sri Kehati stock

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11

Irvanitha, Anindya Saputri, Bambang Subroto, and Zaki Baridwan. "Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 8 (2022): 327–37. http://dx.doi.org/10.20525/ijrbs.v10i8.1498.

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This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the

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12

Amalia, Nurhidayah Ainun, Andi Wawo, and Raodahtul Jannah. "Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable." Journal of Business Management and Economic Development 2, no. 02 (2024): 635–49. http://dx.doi.org/10.59653/jbmed.v2i02.682.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia S

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13

Yusupov, R. M. "Introduction to the Industry Audit." SHS Web of Conferences 172 (2023): 05024. http://dx.doi.org/10.1051/shsconf/202317205024.

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In the article, the author considers the following topics: introduction to the audit of accounting financial statements in a construction organization, description of the role of audit in ensuring the correct assessment of the financial activities of the organization. Features of accounting in a construction organization, overview of the main elements of accounting statements, such as balance sheet, profit and loss statement, statement of changes in capital and cash flow. The importance of the audit approach in the process of auditing financial statements, explaining why the audit approach is

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14

Kolisnyk, Olena, and Viktor Shatskov. "Financial statement audit: strategy, plan, procedures and methods." Economic Analysis, no. 34(1) (2024): 226–35. http://dx.doi.org/10.35774/econa2024.01.226.

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Introduction. Many companies are switching to drawing up financial statements in accordance with international standards, which are audited by independent auditors. At the same time, the specificity of business entities' activities and the growing complexity of their business processes challenge auditors to ensure the credibility and reliability of audit procedures for verifying financial statements. This affects the fact that many questions arise regarding how to ensure the implementation of an effective audit of financial statements in accordance with the requirements of International Standa

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15

Nikmah, Nikmah, and Muhammad Robby Arjoen. "Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory." International Journal of Social Service and Research 3, no. 3 (2023): 605–20. http://dx.doi.org/10.46799/ijssr.v3i3.308.

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Based on the Fraud diamond theory, the study investigates whether the audit and quality committee can strengthen or weaken financial statement fraud. this study aims to prove the influence of diamond fraud on the potential for financial statement fraud and that the audit and quality committee can strengthen or weaken the effect of diamond fraud on the potential for financial statement fraud. This study sample was selected using the purposive sampling method and obtained 850 observations from 214 companies’ sector non-financial listed on Indonesia Stock Exchange from 2016-2019. Furthermore, thi

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16

Ferdinand, Rian, and Setyarini Santosa. "Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia." JAAF (Journal of Applied Accounting and Finance) 2, no. 2 (2019): 99. http://dx.doi.org/10.33021/jaaf.v2i2.548.

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Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent

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17

Fatmawati, Fitri, and Anwar Hariyono. "How Does Audit Report Lag Mediate Solvency And Audit Committee On Financial Statement Integrity?" Jurnal Akuntansi AKUNESA 13, no. 3 (2025): 260–75. https://doi.org/10.26740/akunesa.v13n3.p260-275.

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This study aims to examine the effect of solvency and the audit committee on financial statement integrity, with audit report lag as an intervening variable. The research sample consists of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Data was collected using the purposive sampling method based on specific criteria. The testing method was conducted using multiple linear regression path analysis processed with SPSS. Based on the test results, it is concluded that solvency has no effect on audit report

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18

Pasaribu, Lamtiur, Riadul Zannah Situmorang, and Syafira Nazwa. "The Impact of The Implementation of The Latest Auditing Standards on The Quality of Financial Statements." Jurnal Sistem Informasi, Akuntansi dan Manajemen 3, no. 2 (2023): 231–37. http://dx.doi.org/10.54951/sintama.v3i2.564.

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This study aims to analyze the impact of the implementation of the latest auditing standards on the quality of financial statements. The latest auditing standards refer to the guidelines and procedures applied by auditors in conducting audits of an entity's financial statements. This research applies a qualitative research approach in our writing. The method of analysis we apply is a literature study that analyzes the content of articles from online-based sources, such as Google Scholar. We collected and processed this data from journal abstracts that included information about the author, yea

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19

Anshari, Ahmad Rafiq, and Trinandari Prasetyo Nugrahanti. "Faktor-Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Audit (Studi Empiris KAP di Wilayah DKI Jakarta)." Jurnal Akuntansi 13, no. 2 (2021): 214–30. http://dx.doi.org/10.28932/jam.v13i2.3923.

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Abstract  This study aims to empirically examine the effect of auditor professionalism, auditor experience and professional ethics on the consideration of the materiality level of financial statement audits. This research method uses a causal descriptive method and the primary data source is obtained by distributing questionnaires to auditors at public accounting firm (KAP) located in DKI Jakarta area using convenience sampling technique. Data analysis was performed using multiple linear regression method and hypothesis testing using SPSS ver.23 program. The results of this study indicat

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20

Nur Fajri, Sidik. "THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, INEFFECTIVE MONITORING AND AUDIT QUALITY ON DETECTING FRAUD FINANCIAL STATEMENT IN PERSPECTIVE OF FRAUD TRIANGLE." Journal of Business Economics 23, no. 2 (2018): 191–99. http://dx.doi.org/10.35760/eb.2018.v23i2.1828.

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The purpose of this study was to determine whether financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, and audit quality affect the financial statement fraud by collecting empirical evidence. The object of research is the companies from sector property and real estate which listing on the Indonesia Stock Exchange, with research period in 2010-2012. The samples in this study were selected based on purposive sampling method with a total sample of 14 companies. The analysis technique used in this research is multiple regression analysis usin

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Audy Daewoo. "Efektivitas Audit Tool And Linked Archived System (Atlas) Dalam Menganalisis Kecurangan Pada Laporan Keuangan." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 576–92. http://dx.doi.org/10.30640/ekonomika45.v11i2.2555.

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The progression of digitalization within information technology has had a profound impact on various facets of life, particularly in the realm of auditing. The contemporary audit procedures are predominantly computer-based, exemplified by applications such as ATLAS. Developed with the objective of facilitating the audit process in accordance with prevailing standards, the ATLAS application represents a notable instance of this technological shift. This study is undertaken to evaluate the efficacy of the ATLAS application in scrutinizing fraudulent activities within financial statements. Qualit

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Marlinda, Charly, Hendy Satria, Ranti Utami, Sri Kurnia, and Masyitah As Sahara. "FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA." PENANOMICS: International Journal of Economics 1, no. 1 (2022): 27–40. http://dx.doi.org/10.56107/penanomics.v1i1.3.

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The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The a

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Khamisah, Nur, Asfeni Nurullah, and Nilam Kesuma. "The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)." Owner 9, no. 1 (2025): 051–60. https://doi.org/10.33395/owner.v9i1.2439.

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Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good aud

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Dewi, Krisna, and Indah Anisykurlillah. "Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable." Accounting Analysis Journal 10, no. 1 (2021): 39–46. http://dx.doi.org/10.15294/aaj.v10i1.44520.

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This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision,

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Sefira, Reva Dwina, and Muhammad Ardi Nupi Hasyim. "Analysis of planning for the audit of the cooperative's financial statements at the Cooperatives Assisted by the Department of Cooperatives and MSMEs in Bandung City." Keynesia : International Journal of Economy and Business 1, no. 1 (2022): 14–23. http://dx.doi.org/10.55904/keynesia.v1i1.104.

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This study aims to determine whether the procedures and planning for the audit of the financial statements of the cooperatives under the supervision of the Public Accounting Firm are by the Auditing Standards. This research method uses a descriptive qualitative method by analyzing the cooperative financial statement data that has been audited by the Bandung City Cooperative Service based on interviews and other field findings. Primary data obtained directly from the results of interviews with the staff of supervision and auditing, and secondary data in question can be in the form of audit plan

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Hidayatullah, Alif, and Sulhani Sulhani. "Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi." Jurnal Dinamika Akuntansi dan Bisnis 5, no. 2 (2018): 117–36. http://dx.doi.org/10.24815/jdab.v5i2.10872.

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This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs

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Sudarmadi, Dedy. "Disclosure of Money Laundering Through Investigative Audit and Forensic Accounting." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 6, no. 2 (2022): 118–29. http://dx.doi.org/10.36555/jasa.v6i2.1930.

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The aims of this study are to identify and analyze: (1) valid and effective forensic testing practices in prevention; (2) the application of valid and effective legal accounting for fraud detection. Financial statements are accounting information, one of the media that can be used by parties with an interest in the company/institution as a basis for decision making. Financial statements are actually an official statement that must be legally accounted for errors or dishonesty in the presentation of the presentation of the juridical consequences for the presenter. What is contained in the finan

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N.P.G, Tiffany, Melda Mariana Poeh, and Jecklyn Ndoloe. "The Effect of Audit Quality and Financial Performance on Audit Delay (Empirical Study on LQ45 Companies in 2021-2023)." DiE: Jurnal Ilmu Ekonomi dan Manajemen 15, no. 2 (2024): 154–64. http://dx.doi.org/10.30996/die.v15i2.11903.

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The financial report is an information medium that is very useful for stakeholders. The financial statements owned by the company can be used for stakeholders to make decisions. Financial statements presented by companies must be audited because audited financial statements can increase the confidence of financial statement users. One of the important factors in financial statements is timeliness. Financial statements can be very useful if financial statements are presented on time, therefore the financial statements presented must be timely so that decision-making can also be taken appropriat

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Vivian Susanto and Khairudin. "FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 1 (2024): 152–67. http://dx.doi.org/10.61990/ijamesc.v2i1.182.

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This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analy

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PANTELEIEV, V. P. "The Framework for Audits of the Financial Statements of the Group of Enterprises by ISA 600 Requirements." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 54–66. http://dx.doi.org/10.31767/nasoa.3.2019.05.

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Compliance with relevant regulations is the basis of the professional activities of auditors. Users of financial statements require the auditor to conduct quality audit. The auditor’s opinion on the reliability of the financial statements of the group is based on the application of appropriate audit approaches, based both on audit practice and audit standards, and insist on compliance with recognized audit requirements. The aim of the article is to highlight the content of the main rules for an independent auditor to audit the financial statements of a group using the requirements of the

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Mehmeti, Fatmir. "Common Characteristics and Differences in External and Internal Auditing." European Journal of Economics and Business Studies 10, no. 1 (2018): 272. http://dx.doi.org/10.26417/ejes.v10i1.p272-278.

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Many scholars have shown that failure in leading big companies as well as the latest financial crises have led the auditing market to perceive traditional auditing more as a legal requirement rather than as a value added for the company. There are others that do not completely agree to this, but they all accept that the auditing as a profession should accept changes which will affect the value added for the company from auditing. Nowadays the companies are required more accountability rather that it was required before, perversely only financial reports were reported by the companies. Auditing

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Akresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.

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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate n

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Hendarmoko, Novika. "Analysis of influence factors audit delay (Study at KAP in Surabaya and Malang)." Digital Business Tren Bisnis Masa Depan 12, no. 2 (2021): 24–29. http://dx.doi.org/10.59651/digital.v12i2.62.

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The purpose of this study was to find out whether the factors of company size, auditor opinion on company financial statements, KAP size, length of time the company has been a KAP client, quality of assigned KAP auditor staff, level of company internal control and post-employment benefits (actuarial) have an effect on audit delay both jointly or partially referring to primary data in the form of KAP auditor opinion in Surabaya and Malang. Audit delay is the length of time for audit completion as measured from the closing date of the financial year to the date of issuance of the audit report. T

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Бычкова, S. Bychkova, Итыгилова, and E. Itygilova. "Objectives of financial reporting and auditing: methodological problems criteria and justify the classification misstatement of the financial statements." Auditor 1, no. 1 (2015): 3–21. http://dx.doi.org/10.12737/12785.

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The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the established doctrines of accounting; t

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Azizah, Farah Nur, Hermi Hermi, and Firdayetti Firdayetti. "Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi." Indo-Fintech Intellectuals: Journal of Economics and Business 3, no. 2 (2023): 295–309. http://dx.doi.org/10.54373/ifijeb.v3i2.124.

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The purpose of this study was to test, analyze, and prove the results of the influence of financial distress, audit tenure and independent commissioners on the integrity of financial reports with audit quality as a moderating variable. The data used is secondary data obtained from annual and financial reports. The sample selection was carried out by purposive sampling technique. The sample used in this research is 17 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research uses moderation regression analysis with panel data. The analytical tool used for te

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Gómez Rincón, Bryan Andrés. "The tax audit." SCT Proceedings in Interdisciplinary Insights and Innovations 1 (December 5, 2023): 77. http://dx.doi.org/10.56294/piii202377.

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The tax audit, regulated by articles 203 to 207 of the Commercial Code and other related regulations, is an exclusive function of public accountants. Although the law does not offer an official definition, the Technical Council of Public Accounting (CTCP) has clarified its role in statement 7. According to this, the fiscal audit office is an oversight body that, in the interest of the community, under the direction and responsibility of the statutory auditor, audits the financial statements and evaluates internal control, in a timely and independent manner, in accordance with accepted standard

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Czerney, Keith, Jaime J. Schmidt, and Anne M. Thompson. "Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?" Accounting Review 89, no. 6 (2014): 2115–49. http://dx.doi.org/10.2308/accr-50836.

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ABSTRACT According to auditing standards, explanatory language added at the auditor's discretion to unqualified audit reports should not indicate increased financial misstatement risk. However, an auditor is unlikely to add language that would strain the auditor-client relationship absent concerns about the client's financial statements. Using a sample of 30,825 financial statements issued with unqualified audit opinions during 2000–2009, we find that financial statements with audit reports containing explanatory language are significantly more likely to be subsequently restated than financial

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Budiyono, Iwan, and Chansera Kista Sabilla. "Analysis of The Influence of Audit Committee, Sharia Supervisory Board, and Islamic Work Ethic on The Quality of Sharia Bank Financial Statements in Indonesia." AL-ARBAH: Journal of Islamic Finance and Banking 3, no. 1 (2021): 99–110. http://dx.doi.org/10.21580/al-arbah.2021.3.1.8066.

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Purpose - This study aims to analyze the influence of audit committees, sharia supervisory boards, and Islamic work ethic on the quality of islamic bank financial statements in Indonesia.Method - The method in this study used Multiple Linear Regression Analysis with SPSS software tools.Result - Based on the results of this research, simultaneously the audit committee, sharia supervisory board, and Islamic work ethic have a significant influence on the quality of islamic bank financial statements in Indonesia. Meanwhile, in part, the audit committee and islamic work ethic have no significant ef

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Indriani, Poppy. "FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN." I-Finance: a Research Journal on Islamic Finance 3, no. 2 (2018): 161. http://dx.doi.org/10.19109/ifinance.v3i2.1690.

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Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate th

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Shinta, Nastitie Komalasari, Triyono Triyono, and Setiawat Erma. "The Moderating Effect of Audit Quality on Fraudulent Financial Statemen." International Journal of Business Management and Technology 6, no. 6 (2023): 104–14. https://doi.org/10.5281/zenodo.7687020.

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The fraud hexagon theory was used in this study to examine the moderating impact of audit quality on fraudulent financial statements. The sample for this study is made up of property, real estate, and building construction businesses that were listed on the Indonesia Stock Exchange between 2017 and 2020; 64 sample data were gathered using the purposive sampling method and preset criteria. Multiple linear regression analysis and moderated regression analysis (MRA) were used in the tests for this investigation. The results show that the nature of industry and arrogance affect fraudulent financia

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Febriyanti, Galuh Artika. "Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 2 (2018): 145. http://dx.doi.org/10.30587/jiatax.v2i1.970.

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The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine

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Putra, Dedi Ansyah, Idhar Yahya, and Khaira Amalia Fachrudin. "The Effect of Independent Commissioners, Audit Committee, Audit Quality, and Leverage on Financial Statements Integrity with Firm Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange." International Journal of Research and Review 9, no. 6 (2022): 464–72. http://dx.doi.org/10.52403/ijrr.20220649.

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A financial statement's integrity is the extent to which the financial statements presented show accurate and honest information. The research objective was to analyze the effect of the independent commissioners, audit committee, audit quality, and leverage on financial statement integrity in banking companies listed on the Indonesia Stock Exchange. This study will also examine firm size variables used as moderating variables in the research model. The population in this research are banking companies listed on the Indonesia Stock Exchange period 2015 to 2019. The method used in determining th

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Sunardi, Sunardi, Theresia Woro Damayanti, Supramono Supramono, and Yustinus Budi Hermanto. "Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance." Economies 10, no. 3 (2022): 65. http://dx.doi.org/10.3390/economies10030065.

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This study explores the influence of financial statement audits on tax compliance directly and indirectly through access to finance, and it examines gender roles to improve tax compliance through access to finance and financial statement audits. The sample for this study consisted of 45,504 businesses located in developing countries, as determined by The World Bank Enterprise Survey 2006–2018. The primary findings of this study demonstrate that the audit of financial statements has a positive impact on tax compliance through access to finance. Another result is that firms with female top manag

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Waymire, Tammy R., Thomas Z. Webb, and Timothy D. West. "A Comprehensive Analysis of Findings from Single Audits: The Implications of Auditee Type and Auditor Expertise." Journal of Governmental & Nonprofit Accounting 7, no. 1 (2018): 55–77. http://dx.doi.org/10.2308/ogna-52163.

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ABSTRACT Single audits provide critical accountability for federal grant awards. Our study comprehensively examines differences in single audit findings (related to both financial statements and major program compliance) by auditee type (state/local government and nonprofit) and across varying levels of auditor expertise. In a sample of 24,144 audit engagements over the period 2004 through 2010, nonprofit auditees report fewer internal control deficiencies than government auditees, but more instances of questioned costs related to major programs. Audits conducted by firms with lower single aud

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Wulandari, May, Erna Hernawati, and Husnah Nur Laela Ermaya. "Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 3 (2020): 339–48. http://dx.doi.org/10.37641/jiakes.v8i3.386.

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The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect t

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Salehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, and Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes." Asian Review of Accounting 28, no. 3 (2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.

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PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit r

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Septyana Prasetianingrum, M. A. Akbar, Najarudin Toatubun, A. H. Mzen, Imran S. M. Nur,. "Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure." Jurnal Akuntansi 26, no. 1 (2022): 92. http://dx.doi.org/10.24912/ja.v26i1.819.

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Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable,

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Tanuwijaya, Fanny, and Ratnawati Kurnia. "Pengaruh Likuiditas, Profitabilitas, Reputasi KAP, Kepemilikan Publik, dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan." Jurnal ULTIMA Accounting 3, no. 2 (2011): 84–103. http://dx.doi.org/10.31937/akuntansi.v3i2.436.

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The objective of the empirical study is to examine liquidity (CR), profitability (ROA), reputation of accountant public firms (KAP), public ownership and audit opinion towards the timeliness of delivering financial statement. This research is using 63 manufacturing companies which listed in Indonesian Stock Exchange from period 2008 – 2010. In this data analysis the technique used is logistic regression to test: an overall model fit by using the -2Log Likelihood, assess the feasibility of a regression model using the Hosmer and Lemeshow's Goodness of fit, Cox and Snell's R Square and Nagelkerk

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Tran, Manh Dung, Van Anh Doan, Thi Thuy Bui, and Manh Cuong Nguyen. "Are Audits of Financial Statements Born Unequal?" Asian Business Research 2, no. 3 (2017): 16. http://dx.doi.org/10.20849/abr.v2i3.209.

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Audit is getting more and more importance in assuring the reliability of financial information including financial statements for all parties. Commonly, quality of an audit is viewed as probability that financial reports are free from material irregularities. In the previous literature, there is a positive relationship between size of audit firm and audit quality that has long been understood. This has resulted in many publications to gather evidence of differential audit quality relating to audit firm size. In consequence, the conclusion has been focused that bigger audit firms produce higher

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Mulyadianto, Arief, Dwi Jaya Kirana, and Aniek Wijayanti. "Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 3 (2020): 297–308. http://dx.doi.org/10.37641/jiakes.v8i3.369.

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This research was conducted to test and find out the role of corporate governance in reducing financial statement fraud. The variables used in this study are the performance of the board of commissioners, audit committee financial expertise, and institutional ownership as an independent variable and for the dependent variable using fraudulence financial statements with the Beneish M-Score proxy. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique used uses SPSS with a significance level of 5%. The results of this study are the

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