PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.52062/jakd.v15i1.1461Abstract
This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence on
fraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.
Downloads
References
Assosiation of Certified Fraud Examiners (ACFE). 2010. Report on the Nation on Occupational
Fraud & Abuse. Melalui http://www.cfenet.com/acfefraud.2010.pdf/, diakses 7
November 2016.
Bapepam Lk. 2012. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan
Nomor: KEP-643/BL/2012.
Beasley, M. S. (1996). An Empirical Analysis The Of Board The Relation Of Financial Between
Composition Statement, 7(4), 443–465.
Beneish, M. D., Lee, C. M. C., & Nichols, D. C. (2012). Fraud Detection And Expected Returns.
Ssrn, (May 2008). Https://Doi.Org/10.2139/Ssrn.1998387
Brazel, Jones, Z. (2009). Using Nonfinancial Measures To Assess Fraud Risk, 47(5).
Https://Doi.Org/10.1111/J.1475-679X.2009.00349.X
Chen, K. Y. (2006). Auditor Brand Name , Industry Specialisation , And Earnings Management :
Evidence From Taiwanese Companies.
Cornett Et. Al. (2006). Earnings Management, Corporate Governance, And True Financial
Performance. Ssrn, (618). Https://Doi.Org/10.2139/Ssrn.886142
Erroz Dany Perdana, F. P. (2014). Analisis Pengaruh Executive Integrity Dan Corporate
Governance Terhadap Probabilita Fraud.
Explorable. (2009). The Complete Collection Of Explorable (Pp. 1 –9). Retrieved From
Https://Explorable.Com/Research-Population
Jensen, C., & Meckling, H. (1976). Theory Of The Firm Managerial Behavior Agency Costs And
Ownership Structure, 3, 305–360.Beasley, M. S. (1996). An Empirical Analysis the of
Board the Relation of Financial Between Composition Statement, 7(4), 443–465.
Cornett et. al. (2006). Earnings Management, Corporate Governance, and True Financial
Performance. Ssrn, (618). https://doi.org/10.2139/ssrn.886142
Global Fraud, A. of C., & Examiners. (2016). Report To The Nations On Occupational Fraud
And Abuse.
Khalifeh Seyed Ahmad Soltani, Bahareh Madadi Varzeghani, S. A. (2016). Accrual earning
management and fraudulent financial statements. Journal of Administrative Management,
Education and Training, 12(12), 189–198.
Langit Hariadi Krisna, Sutrisno, R. A. F. (2017). The Effect Of Corporate Governance
Disclosure On Investor Reactions With Profitability As Moderating Variable, 8(August),
–141. https://doi.org/10.18551/rjoas.2017-08.07
Latif, A., & Abdullah, F. (2015). The Effectiveness of Corporate Governance in Constraining
Earnings Management in Pakistan. The Lahore Journal of Economics, 20(1), 135–155.
https://doi.org/10.1017/CBO9781107415324.004
Mahesarani dwi shinta, & Anis, C. (2017). Corporate Governance And Financial Statement
Frauds: Evidence From Indonesia, (October 2016). https://doi.org/10.15294/iceeba.v1i1.41
Jurnal Akuntansi & Keuangan Daerah Volume 15, Nomor 1, Mei 2020: 01–14
Pramita, Indraswari I Gusti Agung Ayu, S. I. D. G. D. (2018). EEffect Of Application Of Good
Governance, Government Accounting Standards And Apparatus On Quality Of Financial
Statements, 6(June), 177–184. https://doi.org/10.1093/carcin/bgh291 [doi]nbgh291 [pii]
Salim, H. S., & Marietza, F. (2017). Pengaruh manajemen laba dan corporate governance
terhadap kecurangan laporan keuangan.
Salim, H. S., & Marietza, F. (2017). Pengaruh manajemen laba dan corporate governance
terhadap kecurangan laporan keuangan.
Wicaksono, G. S., & Chariri, A. (2015). Mekanisme Corporate Governance Dan Kemungkinan
Kecurangan Dalam Pelaporan Keuangan. Diponegoro Journal of Accounting (Vol. 4)
.png)
.png)
.png)
.png)
.png)
.jpg)
