PERAN AUDIT FEE DALAM MEMODERASI PENGARUH AUDIT REPORT LAG DAN AUDIT TENURE TERHADAP FINANCIAL STATEMENT FRAUD RISK

Ibanez Kartika Apriliya, . (2026) PERAN AUDIT FEE DALAM MEMODERASI PENGARUH AUDIT REPORT LAG DAN AUDIT TENURE TERHADAP FINANCIAL STATEMENT FRAUD RISK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze how audit report lag and audit tenure affect the occurrence of financial statement fraud risk, by including audit fees as a moderating variable. The research sample includes 22 state-owned enterprises listed on the Indonesia Stock Exchange during the period 2020-2024, with a total of 106 observations selected through purposive sampling. The research approach uses a quantitative method by utilizing audited financial statements and annual reports as secondary data, obtained through the official websites of the companies and the Indonesia Stock Exchange (www.idx.co.id). Data analysis was performed using descriptive statistics and panel data regression with a random effect model (REM) approach, processed using STATA version 12. The results of this study indicate that audit report lag has a significant negative effect on financial statement fraud risk, while audit switching has no effect on financial statement fraud risk. In addition, audit fees are proven to strengthen the relationship between audit report lag and financial statement fraud risk. However, audit fees are unable to moderate the relationship between audit tenure and financial statement fraud risk.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112010] [Pembimbing: Retna Sari] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Yongky Rangga Yuda Nugraha]
Uncontrolled Keywords: Financial Statement Fraud Risk, Audit Report Lag, Audit Tenure and Audit Fee
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: IBANEZ KARTIKA APRILIYA
Date Deposited: 27 Mar 2026 05:49
Last Modified: 27 Mar 2026 05:49
URI: http://repository.upnvj.ac.id/id/eprint/41917

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