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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.

proceedings of the 2nd tarumanagara international conference on the applications of social sciences and humanities (ticash 2020)

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