Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis
Stefani Lily Indarto
[Scopus ID: 57194244065, ORCID ID: 0000-0002-3279-1834, SINTA ID: 6012517], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Tata kelola Perusahaan dan Karakteristik Perusahaan Dalam Mencegah Kecurangan Laporan Keuangan Carmen Angela Christabel Apfel; Stefani Lily Indarto
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15151

Abstract

This study examines the influence of managerial ownership, Board of Commissioners independence, and auditor quality on fraudulent financial reports. As many as 2,432 firm-observations are selected from Indonesian Capital Market in the period of 2022 to 2024. Results suggest that managerial ownership and the percentage of receivables have positive effects on financial report fraud. However, leverage, Board of Commissioners independence, and auditor quality have no effects on fraudulent financial reports. These findings highlight the importance of limiting stock ownership by directors to prevent managers from misusing company resources for personal gain rather than shareholder interests. Additionally, investors should be wary of significant changes in receivables, which may signal misuse of company resources or unhealthy business practices.
Co-Authors Carmen Angela Christabel Apfel