CD Tesis
Pengaruh Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Dengan Manajemen Laba Sebagai Variabel Moderating
This study aimed to determine for the influence of Independent Commisioner, Audit Commitee, Managerial Ownership, Institusional Ownership on Fraudulent Financial Statement and for see moderasion of Earnings Management between the influence of Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership on Fraudulent Financial Statement with earnings management as moderating variable. Population used in this study is manufacture company listed on BEI . The samples used purposive sampling, because observations obtained this study 132 (3 years). Data Analysis conducted by SPSS version 21.0
The result of this study is Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership don’t have influence to Fraudulent Financial Statement and Earnings Management is not a moderating variable between the Independent Commisoner, Audit Commitee, Managerial Ownership and Institusional Owenership to Fraudulent Financial Statements.
Keywords: Independent Commisioner, Audit Commitee, Managerial Ownership, Institusional Ownership, Earnings Management, Fraudulent Financial Statement
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