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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Cakrawala Akuntansi
Kurnia, Zirda
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Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Kurnia, Zirda; Arum, Enggar Diah Puspa; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies Kurnia, Zirda; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46755

Abstract

This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.
Co-Authors Enggar Diah Puspa Arum Reni Yustien Rico Wijaya Z Yuliusman Yuliusman