CD Tesis

Faktor-Faktor Yang Memengaruhi Financial Statement Fraud

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Financial statement fraud is a form of fraud conducted by management in the making of financial statements that show drastic increase in receivables, worsening of gross margin, decrease in assets, sales growth, as well as increased accruals. The purpose of this research is to determine the influence of good corporate governance mechanism, independence and quality of auditors and management motive on financial statement fraud through earnings management. This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange and Kuala Lumpur Stock Exchange for the period 2013-2018. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using path analysis.
The results show that good corporate governance mechanism and quality of auditors has a negative effect on earnings management and financial statement fraud in Indonesia and Malaysia. Auditor independent and management motive has a positive effect on earnings management and financial statement fraud in Indonesia and Malaysia. Two-tier board system country should have better corporate governance conditions compared to one-tier board system country. Indonesia who adheres to two-tier board systems has a financial statement fraud is greater than the financial statement fraud in Malaysia that embraces a one-tier system. The company can improve monitoring and internal control system better in order to avoid and reduce fraud by certain parties from inside and outside the company.This is done to maintain the trust of external parties to the company and sustainability of the company.
Key words: corporate governance, independent, auditor, earnings management, fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0020)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xxi, 297 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0020)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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