Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020)

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The Effect of Creative Accounting Practices with Statutory Auditor as Mediation, and Accountant Ethics Standards on the Reliability of Financial Statements

Authors
Hendro Lukman, Thalia Irisha
Corresponding Author
Hendro Lukman
Available Online 12 December 2020.
DOI
10.2991/assehr.k.201209.162How to use a DOI?
Keywords
Creative Accounting Techniques, Role of Statutory Auditor, Ethical Standards, Reliability of Financial Statement
Abstract

Some big companies in the world and Indonesia have scandal because of the lack of reliability of Financial Statement. The purpose of the study was to obtain empirical evidence about the effect of the creative accounting technique, the role of the statutory auditor and accountant ethical standards toward the reliability of financial statements in companies in Jakarta from external auditor view. The study was using the quantitative method and conducted with purposive sampling and data obtain a total sample of 78 respondents of the external auditor who works at an accounting firm in Jakarta. Data tested by using SmartPLS 3.0. The result of this study indicate that creative accounting techniques have no significant influence directly but have significant through a mediating variable toward the reliability of financial statements, meanwhile, the role of the statutory auditor and ethical standards have a positive significant influence on the reliability of financial reporting. According to this study, an institution which is generating accounting standard should consider reducing of creative accounting practices, and for auditors give disclosure of audit report with appropriate with professional skepticism and independent principle.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
12 December 2020
ISBN
10.2991/assehr.k.201209.162
ISSN
2352-5398
DOI
10.2991/assehr.k.201209.162How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Hendro Lukman
AU  - Thalia Irisha
PY  - 2020
DA  - 2020/12/12
TI  - The Effect of Creative Accounting Practices with Statutory Auditor as Mediation, and Accountant Ethics Standards on the Reliability of Financial Statements
BT  - Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020)
PB  - Atlantis Press
SP  - 1023
EP  - 1029
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201209.162
DO  - 10.2991/assehr.k.201209.162
ID  - Lukman2020
ER  -