Agstrino, Muhammad Arthur (2024) Pengaruh Audit Fee, Audit Delay, dan Auditor Switching terhadap Financial Statement Fraud Pada Perusahaan Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to determine whether audit fee, audit delay, and auditor switching have an influence on financial statement fraud in construction sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The significance of this research lies in providing information for detecting potential financial reporting manipulation within companies. This study employs a quantitative method using secondary data sourced from annual reports and audited financial statements of the companies. The population consists of 51 construction sector companies listed on the IDX from 2018 to 2022, with purposive sampling selecting 28 companies as samples. The research methodology includes descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, autocorrelation test, and heteroskedasticity test), hypothesis testing, and multiple linear regression analysis. The hypothesis testing involves R- squared test, F-test, and t-test. The findings reveal that audit fee and audit delay have a significant positive impact on financial statement fraud, whereas auditor switching has a significant negative impact on financial statement fraud. Keywords: Audit Fee, Audit Delay, Auditor Switching, Financial Statement Fraud
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Arthur Agstrino | ||||||||
| Date Deposited: | 12 Aug 2024 09:57 | ||||||||
| Last Modified: | 12 Aug 2024 09:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/28139 |
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