PENGARUH KONEKSITAS ORGAN CORPORATE GOVERNANCE, INEFFECTIVE MONITORING DAN MANAJEMEN LABA TERHADAP FRAUDULENT FINANCIAL REPORTING

Sabrina, Oriza Zea and Fachruzzaman, Fachruzzaman and Pratana, Puspa Midiastuti and Eddy, Suranta (2020) PENGARUH KONEKSITAS ORGAN CORPORATE GOVERNANCE, INEFFECTIVE MONITORING DAN MANAJEMEN LABA TERHADAP FRAUDULENT FINANCIAL REPORTING. Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 1 (2). pp. 109-122. ISSN 2716-0807

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Official URL: https://doi.org/10.35912/jakman.v1i2.11

Abstract

This study aims to provide empirical evidence of the Effect of Organ Connectivity in Corporate Governance, Effective Monitoring, and Earnings Management on Fraudulent Financial Reporting on non-financial companies listed on the Indonesia Stock Exchange with an observation period from 2010-2018. The measurement of corporate governance organ connectivity used dummy variables. Effective monitoring used the proportion of independent commissioners to the number of boards. The Modified Jones model was used to Measure earnings management. The cheating prediction model used the combination of Beneish M-Score and Altman Z-Score.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Journal
Depositing User: Septi Septi
Date Deposited: 06 Jan 2022 08:27
Last Modified: 07 Jan 2022 02:49
URI: http://repository.unib.ac.id/id/eprint/23787

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