Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Equity Jurnal Ilmiah Akuntansi Kesatuan Equity
Wijayanti, Aniek
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan Mulyadianto, Arief; Kirana, Dwi Jaya; Wijayanti, Aniek
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.369

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.
Co-Authors Andi Manggala Putra, Andi Manggala Arjapratama, Wielungga Kirana, Dwi Jaya Mulyadianto, Arief