Pengaruh Leverage, Kualitas Audit, dan Whistleblowing terhadap Integritas Laporan Keuangan yang Dimoderasi oleh Manajemen Laba
Keywords:
Audit Quality, Earnings Management, Financial Statement Integrity, Leverage, and Whistleblowing
Abstract
The purpose of this study is to analyze the effect of leverage, audit quality, and reporting of violations on the integrity of financial statements moderated by earnings management. This study uses data taken from financial statements originating from the Indonesia Stock Exchange (IDX) with purposive sampling that meets the exploration steps. The study period was taken for 5 years from 2017 to 2021 with 90 data from 18 banking sub-sector entities. The study method uses STATA with secondary data types. The results of the study explain that partially leverage and audit quality affect the integrity of financial statements positively, while whistleblowing partially does not affect the integrity of financial statements. The results of the moderating variable state that earnings management is able to moderate leverage and audit quality on report integrity and earnings management in this study is not able to moderate the Whistleblowing relationship on financial statement integrity.
References
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Anggraeni, M. D., & Wardhani, R. (2017). The effect of leverage and IFRS convergence on earnings management through real activities manipulation in Asia. Asian Journal of Business and Accounting, 10(1), 87–125.
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Basuki, P., & Budiarto, H. (2018). Pengaruh Mekanisme Corporate Governance ,Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Aplikasi Akuntansi, 2(1), 95. https://doi.org/10.29303/jaa.v2i1.12
Darjoko, F. J., & Nahartyo, E. (2017). Efek Tipe Kecurangan Dan Anonimitas Terhadap Keputusan Investigasi Auditor Internal Atas Tuduhan Whistleblowing. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 202–221. https://doi.org/10.21002/jaki.2017.11
Darmawan, I. P. E. (2020). Kualitas Audit Sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan. Jurnal Akademi Akuntansi, 3(2), 174–190. https://doi.org/10.22219/jaa.v3i2.12269
Empiris, S., Bumn, P., Terdaftar, Y., Bei, D., Kusumaningrum, W., & Achmad, T. (2022). Pengaruh Whistleblowing System, Kualitas Audit Dan Keberagaman Gender Dewan Direksi Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2015-2018. Owner, 4(1), 267. https://doi.org/10.33395/owner.v4i1.226
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Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/ACCH.1999.13.4.365
Ikhsan, M., & Hilalia, M. (2021). Determinan Dividend Payout Ratio Perusahaan Manufaktur Indonesia yang Go Public. Jurnal Ekonomi : Journal of Economic, 12(01), 1–16. https://doi.org/10.47007/jeko.v12i01.3694
Inawati, W. A., & Sabila, F. H. (2021). Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah. E-Jurnal Akuntansi, 31(3), 731. https://doi.org/10.24843/eja.2021.v31.i03.p16
Isnawati. (2021). Pengaruh Independensi, Mekanisme Corporate Governance, Kualitas Audit, Dan Manajemen Laba Terhadap Integritas Laporan Keuangan. Diponegoro Journal of Accounting, 1(1), 681–691.
Jansen & Meckling. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Karnawati, Y. (2018). Laba Dan Kinerja Perusahaan ( Studi Empiris Pada. Jurnal Ekonomi, 9(November).
Lubis, I. P., Fujianti, L., & Amyulianthy, R. (2019). Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan. ULTIMA Accounting, 10(2), 138–149. https://doi.org/10.31937/akuntansi.v10i2.993
Machdar, N. M., & Nurdiniah, D. (2018). The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable. Binus Business Review, 9(3), 177–186. https://doi.org/10.21512/bbr.v9i3.4311
Miceli, M. P., & Near, J. P. (1985). CHARACTERISTICS OF ORGANIZATIONAL CLIMATE AND PERCEIVED WRONGDOING ASSOCIATED WITH WHISTLE‐BLOWING DECISIONS. Personnel Psychology, 38(3), 525–544. https://doi.org/10.1111/J.1744-6570.1985.TB00558.X
Nurdiniah, & Pradika, E. (2017). International Journal of Economics and Financial Issues Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174–181. https://www.proquest.com/docview/1984683726/75B76916F372468DPQ/3?accountid=31731
Nyale Atrianingsih, & M. H. Y. N. (2022). Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening. Jurnal Riset Mahasiswa Akuntansi, 8(2), 2700–2709. https://doi.org/10.21067/jrma.v8i2.5231
Nyale, M. H. Y. (2020a). Pengaruh Leverage, Cashflow dan Working Capital Terhadap Prediksi Kebangkrutan dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating Pada Perusahaan Jasa Transportasi yang Tercatat di BEI Tahun 2013-2016. Forum Ilmiah, 17(July 2017), 1–20.
Nyale, M. H. Y. (2020b). Pengaruh Leverage , Cashflow Dan Working Moderating Pada Perusahaan Jasa Transportasi 2013 - 2016. Forum Ilmiah, 17(1), 1–20.
Safir. (2020). Pengaruh Manajemen Laba, Audit Tenure Dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Konferensi Riset Nasional Ekonomi, Manajamen, Dan Akuntansi, 2, 714.
Schipper, K. (1989). (n.d.). Schipper, K. (1989) Commentary on Earnings Management. Accounting Horizons, 3, 91-102. - References - Scientific Research Publishing. Retrieved July 15, 2022, from https://www.scirp.org/%28S%28lz5mqp453edsnp55rrgjct55%29%29/reference/referencespapers.aspx?referenceid=2440010
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sofia, I. P. (2018). Pengaruh Komite Audit Terhadap Integritas Laporan Keuangan Dengan Whistleblowing System Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Terpadu, 11(2). https://doi.org/10.35448/jrat.v11i2.4260
Srikandhi, M. F., & Suryandari, D. (2020). Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement. Accounting Analysis Journal, 9(3), 186–192. https://doi.org/10.15294/aaj.v9i3.41625
Tussiana, A. A., & Lastanti, H. S. (2018). Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan. Media Riset Akuntansi, Auditing & Informasi, 16(1), 69–78. https://doi.org/10.25105/mraai.v16i1.2076
Angela, C. (2021). Pengaruh Penerapan Whistleblowing System dan Komite Audit terhadap Pengungkapan Kecurangan
Angelo, D. (1981). Synthesis of new pyrazolones and fused pyrazole derivatives as antimicrobial agents. Egyptian Journal of Chemistry, 53(5), 731–744. https://doi.org/10.21608/ejchem.2010.1261
Anggraeni, I. P., Zulpahmi, & Sumardi. (2020). Pengaruh Komite Audit, Komisaris Independen, Leverage, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Bank Umum Syariah. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 11(1), 128–138.
Anggraeni, M. D., & Wardhani, R. (2017). The effect of leverage and IFRS convergence on earnings management through real activities manipulation in Asia. Asian Journal of Business and Accounting, 10(1), 87–125.
Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1). https://doi.org/10.31316/akmenika.v16i1.168
Banjarnahor 2018. (n.d.). Drama Bank Bukopin: Kartu Kredit Modifikasi dan Rights Issue. Retrieved July 12, 2022, from https://www.cnbcindonesia.com/market/20180427144303-17-12810/drama-bank-bukopin-kartu-kredit-modifikasi-dan-rights-issue
Basuki, P., & Budiarto, H. (2018). Pengaruh Mekanisme Corporate Governance ,Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Aplikasi Akuntansi, 2(1), 95. https://doi.org/10.29303/jaa.v2i1.12
Darjoko, F. J., & Nahartyo, E. (2017). Efek Tipe Kecurangan Dan Anonimitas Terhadap Keputusan Investigasi Auditor Internal Atas Tuduhan Whistleblowing. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 202–221. https://doi.org/10.21002/jaki.2017.11
Darmawan, I. P. E. (2020). Kualitas Audit Sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan. Jurnal Akademi Akuntansi, 3(2), 174–190. https://doi.org/10.22219/jaa.v3i2.12269
Empiris, S., Bumn, P., Terdaftar, Y., Bei, D., Kusumaningrum, W., & Achmad, T. (2022). Pengaruh Whistleblowing System, Kualitas Audit Dan Keberagaman Gender Dewan Direksi Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2015-2018. Owner, 4(1), 267. https://doi.org/10.33395/owner.v4i1.226
Habibie, K. R. (2017). Pengaruh Komite Audit, Kualitas Audit Dan Leverage terhadap Integritas Laporan Keuangan. In Skripsi. http://repository.uinjkt.ac.id/dspace/bitstream/123456789/35529/2/KEMAL RIZKY HAIBIE-FEB.pdf
Haouston & Brigham. (2001). Manajemen keuangan. Buku 2 / Eugene F. Brigham; Joel F. Houston; alih bahasa Herman Wibowo; Dodo Suharto. Penerbit Erlangga.
Hapsari, D. I. (2020). Corporate Governance, Whistle Blowing Policy Dan Earnings Management Pada Perusahaan Jasa Di Indonesia. Journal of Applied Managerial Accounting, 4(2), 237–247. https://doi.org/10.30871/jama.v4i2.2358
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/ACCH.1999.13.4.365
Ikhsan, M., & Hilalia, M. (2021). Determinan Dividend Payout Ratio Perusahaan Manufaktur Indonesia yang Go Public. Jurnal Ekonomi : Journal of Economic, 12(01), 1–16. https://doi.org/10.47007/jeko.v12i01.3694
Inawati, W. A., & Sabila, F. H. (2021). Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah. E-Jurnal Akuntansi, 31(3), 731. https://doi.org/10.24843/eja.2021.v31.i03.p16
Isnawati. (2021). Pengaruh Independensi, Mekanisme Corporate Governance, Kualitas Audit, Dan Manajemen Laba Terhadap Integritas Laporan Keuangan. Diponegoro Journal of Accounting, 1(1), 681–691.
Jansen & Meckling. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Karnawati, Y. (2018). Laba Dan Kinerja Perusahaan ( Studi Empiris Pada. Jurnal Ekonomi, 9(November).
Lubis, I. P., Fujianti, L., & Amyulianthy, R. (2019). Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan. ULTIMA Accounting, 10(2), 138–149. https://doi.org/10.31937/akuntansi.v10i2.993
Machdar, N. M., & Nurdiniah, D. (2018). The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable. Binus Business Review, 9(3), 177–186. https://doi.org/10.21512/bbr.v9i3.4311
Miceli, M. P., & Near, J. P. (1985). CHARACTERISTICS OF ORGANIZATIONAL CLIMATE AND PERCEIVED WRONGDOING ASSOCIATED WITH WHISTLE‐BLOWING DECISIONS. Personnel Psychology, 38(3), 525–544. https://doi.org/10.1111/J.1744-6570.1985.TB00558.X
Nurdiniah, & Pradika, E. (2017). International Journal of Economics and Financial Issues Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174–181. https://www.proquest.com/docview/1984683726/75B76916F372468DPQ/3?accountid=31731
Nyale Atrianingsih, & M. H. Y. N. (2022). Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening. Jurnal Riset Mahasiswa Akuntansi, 8(2), 2700–2709. https://doi.org/10.21067/jrma.v8i2.5231
Nyale, M. H. Y. (2020a). Pengaruh Leverage, Cashflow dan Working Capital Terhadap Prediksi Kebangkrutan dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating Pada Perusahaan Jasa Transportasi yang Tercatat di BEI Tahun 2013-2016. Forum Ilmiah, 17(July 2017), 1–20.
Nyale, M. H. Y. (2020b). Pengaruh Leverage , Cashflow Dan Working Moderating Pada Perusahaan Jasa Transportasi 2013 - 2016. Forum Ilmiah, 17(1), 1–20.
Safir. (2020). Pengaruh Manajemen Laba, Audit Tenure Dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Konferensi Riset Nasional Ekonomi, Manajamen, Dan Akuntansi, 2, 714.
Schipper, K. (1989). (n.d.). Schipper, K. (1989) Commentary on Earnings Management. Accounting Horizons, 3, 91-102. - References - Scientific Research Publishing. Retrieved July 15, 2022, from https://www.scirp.org/%28S%28lz5mqp453edsnp55rrgjct55%29%29/reference/referencespapers.aspx?referenceid=2440010
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sofia, I. P. (2018). Pengaruh Komite Audit Terhadap Integritas Laporan Keuangan Dengan Whistleblowing System Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Terpadu, 11(2). https://doi.org/10.35448/jrat.v11i2.4260
Srikandhi, M. F., & Suryandari, D. (2020). Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement. Accounting Analysis Journal, 9(3), 186–192. https://doi.org/10.15294/aaj.v9i3.41625
Tussiana, A. A., & Lastanti, H. S. (2018). Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan. Media Riset Akuntansi, Auditing & Informasi, 16(1), 69–78. https://doi.org/10.25105/mraai.v16i1.2076
Published
2023-03-10
How to Cite
Sherlin Clarita, & Riris Rotua Sitorus. (2023). Pengaruh Leverage, Kualitas Audit, dan Whistleblowing terhadap Integritas Laporan Keuangan yang Dimoderasi oleh Manajemen Laba. Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 5(1), 237-256. https://doi.org/10.51903/jurnalmahasiswa.v5i1.582
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