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All Journal Jurnal Ekonomi Journal of Hospital Administration and Management (JHAM) Awal Bros Journal of Community Development
Triyani, Oetary
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Ekonomi

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Pengaruh Good Corporate Governance terhadap Kecurangan Laporan Keuangan dengan Manajemen Laba sebagai Variabel Moderating Triyani, Oetary; Kamaliah, Kamaliah; Azwir, Azwir
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.012 KB) | DOI: 10.31258/je.27.1.p.27-36

Abstract

This study aimed to determine: (1) the influence of Independent Commisioner on Fraudulent Financial Statement, (2) the influence of Audit Committee on Fraudulent Financial Statement, (3) the influence of Managerial Ownership on Fraudulent Financial Statement, (4) the influence of Institusional Ownership on Fraudulent Financial Statement, (5) the influence of Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership on Fraudulent Financial Statement with earnings management as moderating variable. Population used in this study is manufacture company listed on BEI. The samples used purposive sampling, because observations obtained this study 132 (3 years. Data Analysis conducted by SPSS version 21.0. The result of this study is Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership have influence to Fraudulent Financial Statement but not signifficant and Earnings Management become moderating variable between the Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Owenership to Fraudulent Financial Statements, but not signifikan too.
Co-Authors Azwir Azwir Cahayani Adha, Afifah Kamaliah Kamaliah, Kamaliah Safitri, Yulia Sisi Hendriani Sufanda, Zerry Yolanda Safitri Nelaz