PENGARUH AUDIT SWITCHING, AUDIT FEES, DAN AUDIT REPORT LAG TERHADAP FINANCIAL STATEMENT FRAUD

Dinda Nurkhaliza Putri, . (2025) PENGARUH AUDIT SWITCHING, AUDIT FEES, DAN AUDIT REPORT LAG TERHADAP FINANCIAL STATEMENT FRAUD. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the effect of audit switching, audit fees, and audit report lag on financial statement fraud. The sample population in this study consisted of 57 companies in the property, real estate, and construction sector listed on the Indonesia Stock Exchange from 2019 to 2024, with a total of 222 observations selected through purposive sampling. This quantitative research uses annual report and financial report as secondary data, obtained from the companies' official websites. The analysis technique used in this study are descriptive statistics and panel data regression using the random effect model (REM), which is processed through the STATA version 17 application. The results indicate that audit report lag has a significant positive effect on financial statement fraud, while audit switching and audit fees have no effect on financial statement fraud. Practically, this study enables companies to understand that minimizing audit report lag can be used as a preventive measure against financial statement fraud. Keywords: Financial statement fraud, audit switching, audit fees, and audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112106] [Pembimbing: Eko Yulianto] [Penguji 1: Khoirul Aswar] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Financial statement fraud, audit switching, audit fees, and audit report lag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DINDA NURKHALIZA PUTRI
Date Deposited: 15 Jul 2025 08:13
Last Modified: 15 Jul 2025 08:13
URI: http://repository.upnvj.ac.id/id/eprint/37656

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