APAKAH OPINI AUDIT PENTING DALAM MANAJEMEN SKANDAL KORUPSI DAN HUKUM?

Indah Permata Sari, Andi Manggala Putra, Sumilir Sumilir

Abstract


Abstrak - Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum?

Tujuan Utama - Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum.

Metode – Penelitian ini menggunakan regresi logistik sebagai metode. Sampel yang digunakan adalah perusahaan listing di Bursa Efek Indonesia periode 2015-2019.

Temuan Utama – Hasil pengujian menunjukkan opini audit wajar tanpa pengecualian dengan paragraf penjelas berdampak pada kemungkinan terjadinya manajemen skandal korupsi dan hukum. Hal tersebut disebabkan oleh temuan negatif dan perilaku konservatif auditor. Selain itu, ruang lingkup audit keuangan hanya menilai kewajaran laporan keuangan.

Implikasi Teori dan Kebijakan – Stakeholder sebaiknya tidak mengambil keputusan dengan hanya mempertimbangkan hasil opini audit. Opini audit hanya menilai kewajaran laporan keuangan dan belum mampu untuk mendeteksi adanya kecurangan hingga skandal.

Kebaruan Penelitian – Kebaruan penelitian ini dapat dilihat dari penekanan kewaspadaan stakeholder terhadap opini audit dalam manajemen skandal korupsi dan hukum.

 

Abstract - Is Audit Opinion Important in Corruption and Legal Scandal Management?

Main Purpose - This study examines the probability characteristics of audit opinion on the management of corruption and legal scandals.

Method – This study uses logistic regression as a method. The sample used is a company listed on the Indonesia Stock Exchange for the 2015-2019 period.

Main Findings – This study shows that an unqualified audit opinion with explanatory paragraphs impacts the likelihood of corruption and legal scandal management occurring. This finding is caused by the negative findings and conservative behavior of the auditors. In addition, the scope of the financial audit only assesses the fairness of the financial statements.

Theory and Practical Implications – Stakeholders should not make decisions by only considering the results of the audit opinion. Audit opinion only assesses the fairness of financial statements and has not detected fraud or scandals.

Novelty – The novelty of this research can be seen from the emphasis on stakeholder awareness of audit opinion in the management of corruption and legal scandals.


Keywords


audit fee; manajemen skandal; pergantian auditor; opini audit

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