(Dokumen + Similarity) DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI VARIABEL CORPORATE GOVERNANCE

Guritno, Dany Panji and Probowulan, Diyah and Maharani, Astrid (2020) (Dokumen + Similarity) DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI VARIABEL CORPORATE GOVERNANCE. BUDGETING : Journal of Business, Management, and Accounting, 2 (1). pp. 220-229. ISSN 2715-1913

	Text 7. Deteksi Kecurangan Laporan Keuangan melalui Variabel Corporate Governance.pdf Download (592kB)
	Text 7. Deteksi Kecurangan Laporan Keuangan melalui Variabel Corporate Governance.pdf.pdf Download (677kB)

Official URL: https://journal.ipm2kpe.or.id/index.php/BUDGETING/...

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of managerial ownership, institutional ownership, the board of commissioners, the independent board of commissioners and the independent audit committee on financial reporting fraud. This research method uses the Beneish M-Score model with a research design, namely logistic regression analysis and processed with IBM SPSS Statistics 21 software. The sample used is manufacturing companies in the Basic Industry and Chemical sector listed on the Bursa Efek Indonesia (BEI) in 2016-2018. The number of samples used in this study amounted to 13 companies registered on the BEI for three consecutive years which were taken by purposive sampling. The results showed that the variable managerial ownership, institutional ownership, board of commissioners, independent commissioner and independent audit committee had no positive effect on fraudulent financial statements. In conclusion, all tested variables did not show any influence on financial statement fraud.

Item Type:

Article

Subjects:

600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Depositing User:

Astrid Maharani

Contributors: