Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan

Authors

  • Arief Mulyadianto Universitas Pembangunan Nasional Veteran Jakarta
  • Dwi Jaya Kirana Universitas Pembangunan Nasional Veteran Jakarta
  • Aniek Wijayanti Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.37641/jiakes.v8i3.369

Keywords:

the performance of the board of commissioners, audit committee financial expertise, institutional ownership, fraudulence financial statements, beneish m-score

Abstract

This research was conducted to test and find out the role of corporate governance in reducing financial statement fraud. The variables used in this study are the performance of the board of commissioners, audit committee financial expertise, and institutional ownership as an independent variable and for the dependent variable using fraudulence financial statements with the Beneish M-Score proxy. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique used uses SPSS with a significance level of 5%. The results of this study are the performance of the board of commissioners, audit committee financial expertise and institutional ownership does not affect reducing fraudulence financial statements.

 

Keywords: the performance of the board of commissioners, audit committee financial expertise, institutional ownership, fraudulence financial statements, beneish m-score.

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Published

2020-12-14

How to Cite

Mulyadianto, A., Kirana, D. J., & Wijayanti, A. (2020). Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 297–308. https://doi.org/10.37641/jiakes.v8i3.369