CD Tesis

faktor-faktor yang memengaruhi akuntansi kreatif (Studi Pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Periode 2019 – 2022)

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Creative accounting, as an act of deceiving financial statement users, can be used by managers for personal interests. The motivation to protect the interests of financial statement users has driven the need for this research to investigate factors that can help reduce or limit managers’ tendencies to manipulate financial report data, one of which is through the implementation of corporate governance. This study aims to examine the corporate governance variables, namely the influence of female board members, nationality, and the competence of the board of directors on creative accounting. This study also uses the audit committee variable as a moderating variable on the effect of female directors on creative accounting. The research was conducted on Indonesian manufacturing companies during the 2019–2022 period. The data for this study was taken from the official website of the Indonesia Stock Exchange at www.idx.co.id. Sampling in this study used purposive sampling, which is a sample selected based on predetermined criteria. The data analysis method used in this research is multiple linear regression, with moderation analyzed using Moderated Regression Analysis (MRA) or interaction tests.
The results of this study found that the implementation of good corporate governance is very important to minimize the occurrence of creative accounting. The results indicate that companies led by female directors and directors who have competence have a negative influence on creative accounting. Another corporate governance variable studied, the nationality of the board of directors, does not have an effect on creative accounting, so the role of foreign directors in the company’s board composition needs further consideration. Furthermore, the audit committee variable does not moderate the influence of the presence of female directors on creative accounting, indicating that the role of the audit committee has not yet maximally leveraged the presence of female directors in reducing the level of creative accounting.
Key words : Creative Accounting, Female Directors, Nationality, Board of Directors' Competence and Audit Committee.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246760

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246760

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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