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All Journal Infestasi SAR (Soedirman Accounting Review): Journal of Accounting and Business
Andrian Budi Prasetyo
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements Winda Pramudita Rusady; Andrian Budi Prasetyo
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4859

Abstract

The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports.
Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan Andrian Budi Prasetyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.726 KB) | DOI: 10.20884/1.sar.2016.1.2.304

Abstract

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.
Co-Authors Winda Pramudita Rusady