Authors:

Kadek Yoga Suryawan, I Gusti Ayu Nyoman Budiasih

Abstract:

“The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial Statements. This research was conducted at the Indonesia Stock Exchange (IDX) which has corporate financial data, especially manufacturing companies. The method of determining the sample using a purposive sampling technique. The number of samples in this study were 308 observational data. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that Financial stability had a positive effect on the misstatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and Opportunity Fraud weakened the influence of Financial Stability on the Misstatement of Financial Statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. Keywords: Experience; Competence; Independence; Audit Fees; Quality Audits.”

Keywords

Experience; Competence; Independence; Audit Fees; Quality Audits.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-56017

Published

2021-09-25

How To Cite

SURYAWAN, Kadek Yoga; BUDIASIH, I Gusti Ayu Nyoman. Financial Stability dan Misstatement Laporan Keuangan dengan Opportunity Fraud sebagai Variabel Moderating.E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2182-2194, sep. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-56017. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2021.v31.i09.p03.

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Issue

Vol 31 No 9 (2021)

Section

Articles

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