Pengaruh Kualitas Audit dan Auditor Switching terhadap Kecurangan Pelaporan Keuangan: Kepemilikan Institusional sebagai Variabel Moderating

Tarmizi Achmad


This study aims to examine the effect of audit quality and auditor switching on fraudulent financial reporting. This study also examined the effect of institutional ownership as a moderating variable in the relationship of audit quality and auditor switching to fraudulent financial reporting. The population of this research is all companies listed on the Indonesia Stock Exchange in 2010-2017. Based on purposive sampling produced a sample of 40 companies with a total of 320 observations. The results of hypothesis testing with the software program Eviews 10.0 indicate that there is a positive significant influence between auditors switching to fraudulent financial reporting. Furthermore, the results of this study prove that institutional ownership is able to weaken the relationship auditor switching to fraudulent financial reporting. The results of the subsequent research show that there is no negative significant influence between audit quality on fraudulent financial reporting and institutional ownership that is not able to strengthen the relationship of the audit quality to fraudulent financial reporting.

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Penelitian ini juga menguji pengaruh kepemilikan institusional sebagai variabel pemoderasi pada hubungan kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2017. Berdasarkan purposive sampling menghasilkan sampel sebanyak 40 perusahaan dengan total 320 observasi. Hasil uji hipotesis dengan program software Eviews 10.0 menunjukkan bahwa terdapat pengaruh signifikan positif antara auditor switching terhadap kecurangan pelaporan keuangan. Selanjutnya, hasil penelitian ini membuktikan bahwa kepemilikan institusional mampu memperlemah pada hubungan auditor switching terhadap kecurangan pelaporan keuangan. Hasil penelitian selanjutnya menunjukkan tidak terdapat pengaruh signifikan negatif antara kualitas audit terhadap kecurangan pelaporan keuangan dan kepemilikan institusional juga tidak mampu memperkuat pada hubungan kualitas audit terhadap kecurangan pelaporan keuangan.


kualitas audit;auditor switching;kecurangan pelaporan keuangan;kepemilikan institusional

Full Text:



Aggarwal, R., Hu, M., & Yang, J. (2014). Fraud, market reaction, and role of institutional investors in Chinese listed firms. The Journal of Portfolio Management, 41(5), 92–109.

Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, 6(1), 57–74.

Association of Certified Fraud Examiners. (2018). Report to the Nations on Occupational Fraud and Abuse.

Bawekes, H. F., Simanjuntak, A. M., & Daat, S. C. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Akuntansi Dan Keuangan Daerah, 13(1), 114–134.

Beneish, M., Lee, C., & Nichols, D. C. (2012). Fraud detection and expected returns. Diakses dari

CNBC Indonesia. (2018). Ada apa dengan deloitte dan snp finance ini penjelasannya. Diakses dari

Gerayli, M. S., Yanesari, A. M., & Ma’atoofi, A. R. (2011). Impact of Audit Quality on Earnings Management: Evidence from Iran. International Research Journal of Finance & Economics, 66(66), 77–84.

Guna, W. I., & Herawaty, D. A. (2010). Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit Dan Faktor Lainnya Terhadap Manajemen Laba. Bisnis Dan Akuntansi, 12(1), 53–68.

Handayani, R. S., Agustono, D., & Rachadi, D. (2009). Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 11(1), 33–56.

Hutchinson, M. R., Seamer, M., & Chapple, L. J. (2012). Institutional investors, risk/return and corporate governance. Practical Lessons from the Global Financial Crisis. Dipresentasikan pada acara Accounting & Finance Association of Australia New Zealand Conference, Melbourne.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Lawrence, A., Minutti-Meza, M., & Zhang, P. (2011). Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics?. The Accounting Review, 86(1), 259–286.

Lennox, C., & Pittman, J. (2010). Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics, 49(1-2), 84–103.

Lou, Y., & Wang, M. (2009). Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting. Journal of Business & Economics Research, 7(2), 61–78.

Miyajima, H., & Hoda, T. (2015). Ownership Structure and Corporate Governance: Has an Increase in Institutional Investors’ Ownership Improved Business Performance?. Public Policy Review, 11(3), 361–393.

Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The effects of the whistleblowing system on financial statements fraud: Ethical behavior as the mediators. International Journal of Civil Engineering and Technology, 8(10), 1592-1598.

Rezaee, Z. (2007). Corporate governance post-Sarbanes-Oxley: Regulations, requirements, and integrated processes.

Rezaee, Z., & Davani, G. (2013). Does Financial Reporting Fraud Recognize Borders? Evidence from Bank Fraud in Iran. Journal of Forensic & Investigative Accounting, 5(2), 224–238.

Santiso, C. (2016). 3 ways for institutional investors to fight corruption. Diakses dari corruption.

Septriani, Y. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Politeknik Caltex Riau, 11(1), 11–23.

Shah, S. Z. A., Zafar, N., & Durrani, T. K. (2009). Board composition and earnings management an empirical evidence form Pakistani Listed Companies. Middle Eastern Finance and Economics, 3(29), 30–44.

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. In Corporate governance and firm performance. Emerald Group Publishing Limited., 53–81.

Smaili, N., & Labelle, R. (2009). Preventing and Detecting Accounting Irregularities: The Role of Corporate Governance. Diakses dari

Suyanto, S. (2009). Fraudulent financial statement: evidence from statement on auditing standard no. 99. Gadjah Mada International Journal of Business, 11(1), 117–144.

Tsipouridou, M., & Spathis, C. (2012). Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. Journal of International Accounting, Auditing and Taxation, 21(1), 62–78.

Wells, J. T. (2011). Financial statement fraud casebook: baking the ledgers and cooking the books. New York: John Wiley & Sons.

Werastuti, D. N. S. (2015). Analisis Prediksi Potensi Risiko Fraudulent Financial Statement Melalui Personal Financial Need dan Auditor Switching. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 37–44.

Wu, W., Johan, S. A., & Rui, O. M. (2016). Institutional investors, political connections, and the incidence of regulatory enforcement against corporate fraud. Journal of Business Ethics, 134(4), 709–726.

Yang, W. S., Chun, L. S., & Ramadili, S. M. (2009). The effect of board structure and institutional ownership structure on earnings management. International Journal of Economics and Management, 3(2), 332–353.

Yasar, A. (2013). Big Four auditors’ audit quality and earnings management: Evidence from Turkish Stock Market. International Journal of Business and Social Science, 4(17), 153–163.

Zureigat, Q. M. (2011). The effect of ownership structure on audit quality: Evidence from Jordan. International Journal of Business and Social Science, 2(10), 38–46.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic