https://journals.smartinsight.id/index.php/FS <p>Finance and Sustainability (FS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Finance and Sustainability is published two (2) times in 1 year.</p> SMART Insight en-US Finance and Sustainability 3046-6369 https://journals.smartinsight.id/index.php/FS/article/view/523 <p>The purpose of this study was to determine the effect of audit fees and financial difficulties on auditor switching with auditor reputation as a moderating variable. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 27 infrastructure, utilities &amp; transportation sector companies registered on the IDX for 2017-2021, where the research sample data is 135 sample data. Data analysis used logistic regression analysis and moderated regression analysis (MRA) with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.689. This shows that the variation in giving auditor switching can be explained by 68.9% by the audit fee variable, financial distress with the auditor's reputation as a moderating variable, while the rest is explained by other variables not examined. The results of testing the hypothesis, it is known that audit fees have a positive effect on auditor switching, financial distress has a positive effect on auditor switching, auditor reputation moderates (weakens) the effect of audit fees has a positive effect on auditor switching, and auditor reputation does not moderate the effect of financial distress on auditor switching.</p> Mochammad Wahidudin Saktiawan Muhamad Taqi Roza Mulyadi Copyright (c) 2024 Finance and Sustainability 2024-08-21 2024-08-21 2 1 10.58968/fs.v2i1.523 https://journals.smartinsight.id/index.php/FS/article/view/526 <p>The aim of this research is to determine the effect of audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size on fraudulent financial reporting. The research method uses quantitative methods. The sampling technique uses purposive sampling with a total sample of 25 financial sector companies in the insurance and multi-finance (financing) sub-sectors listed on the IDX in 2018-2022, where the research sample data is 125 sample data. Data analysis uses multiple linear regression analysis with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.264. This shows that 26.4% of the variation in fraudulent financial reporting variables can be explained by the variables audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size, while the remaining 73.6% is explained by other variables. which was not researched. From the results of hypothesis testing, it is known that audit committee independence has a negative effect on fraudulent financial reporting, audit committee financial expertise has no effect on fraudulent financial reporting, frequency of audit committee meetings has a positive effect on fraudulent financial reporting, audit committees have a negative effect on fraudulent financial reporting, and company size has a negative effect on fraudulent financial reporting.</p> Iskandar Haekal Muhamad Taqi Denny Susanto Copyright (c) 2024 Finance and Sustainability 2024-08-29 2024-08-29 2 1 10.58968/fs.v2i1.526