CD Tesis

Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kecurangan Laporan Keuangan

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In financial performance fraud can occur in financial reports, fraudulent
financial statements are currently one of the centers of attention, this is because
there are several cases of companies that fail to achieve their performance goals
so that the information provided in a financial report does not get satisfactory
results and makes Company management is willing to commit fraud so that the
information in the financial statements appears to have good profits and can
attract investors.
The purpose of this study was to examine the effect of the board of
commissioners, audit committees, managerial ownership, institutional ownership
and earnings management on fraudulent financial reporting in consumer goods
companies listed on the IDX for 2017-2021. The population in this study are
consumer goods companies listed on the IDX, totaling 75 companies. By using
purposive sampling technique obtained a sample of 18 companies with 90
observational data. The type of data used is secondary data sourced from the
company's financial statements. Data analysis used with multiple linear
regression.
The results of the study show that the board of commissioners, audit
committee, managerial ownership, institutional ownership and earnings
management have an effect on fraudulent financial statements. The results of this
study provide some empirical results regarding the influence of Corporate
Governance and earnings management on fraudulent financial statements by
looking at some of these factors, companies can make decisions regarding the
prevention of fraudulent financial statements.
Key Words : Board Of Commissioners, Audit Committee, Managerial Ownership,
Institutional Ownership, Earnings Management, Fraudulent
Financial Statements

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246940

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246940

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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