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The Effect of Auditor Switching, Audit Report Lag, and Financial Distress on Financial Statement Fraud

In: Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)

Author

Listed:
  • Marieta Ariani

    (Universitas Trisakti, Taxation Study Program, Faculty Economics and Business)

  • Rakendro Wijayanto

    (Universitas Trisakti, Taxation Study Program, Faculty Economics and Business)

  • Tyas Pambudi Raharjo

    (Universitas Trisakti, Taxation Study Program, Faculty Economics and Business)

  • Seto Makmur Wibowo

    (Universitas Trisakti, Taxation Study Program, Faculty Economics and Business)

  • Ayu Lestari

    (Universitas Trisakti, Taxation Study Program, Faculty Economics and Business)

Abstract

This study examines the effect of auditor switching, audit report lag, and financial distress on financial statement fraud. This study uses a sample of banking companies listed on the Indonesia Stock Exchange during the 2018-2020 period, as many as 43 companies. Data collection techniques using the purposive sampling method and analysis using the logistic regression method. The results showed that Audit report lag and financial distress positively affect financial statement fraud, while auditor switching does not affect financial statement fraud.

Suggested Citation

  • Marieta Ariani & Rakendro Wijayanto & Tyas Pambudi Raharjo & Seto Makmur Wibowo & Ayu Lestari, 2023. "The Effect of Auditor Switching, Audit Report Lag, and Financial Distress on Financial Statement Fraud," Advances in Economics, Business and Management Research, in: Donard Games & Maruf (ed.), Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022), pages 434-442, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-350-4_42
    DOI: 10.2991/978-94-6463-350-4_42
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