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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Manajemen Dayasaing
Utomo, Sasongko Tri
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Decision Sciences, Operations Research & Management Social Sciences

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TATA KELOLA KORPORASI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Prakoso, Sajiwo Tri; Praswati, Aflit Nuryulia
Jurnal Manajemen Dayasaing Vol 19, No 1 (2017): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v19i1.5109

Abstract

Tujuan penelitian ini adalah untuk menyelidiki fenomena corporate governance dalammendeteksi kecurangan laporan keuangan. Pendeteksian kecurangan diukur denganmodel Beneish. Pengukuran model ini dengan menggunakan M-score. Sampel yangdigunakan sebanyak 694 dengan perusahaan manufaktur periode 2011-2015. Teknikpengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesisdigunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapatadalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruhnegatif signifikan terhadap fraud financial statement. Sedangkan firm size memilikipengaruh positif signifikan fraud financial statement. Dan Firm size sebagai variabelmoderasi semakin memperkuat antara kepemilikan asing, kepemilikan domestik, dankepemilikan publik terhadap fraud financial statement.
Corporate Governance in Detecting Lack of Financial Report Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Praswati, Aflit Nuryulia
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12757

Abstract

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.
Co-Authors Aflit Nuryulia Praswati Imronudin Imronudin, Imronudin Sajiwo Tri Prakoso Syamsudin Syamsudin