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Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Tanggal Publikasi: 21 Des 2022

Abstrak

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model

Keyword

Financial statement manipulation, Chief Financial Officer’s characteristics, audit quality, timelines