Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal YUME : Journal of Management
Nuraisyah, Ratna Putri
Unknown Affiliation
Economics, Econometrics & Finance Health Professions Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Corporate Governance Terhadap Financial Statement Fraud Nuraisyah, Ratna Putri; Setiawati, Erma
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6620

Abstract

This  study  aims  to  obtain  empirical  evidence  and  to  analyze  the  effect  of  corporate governance’s mechanism such as internal control, managerial ownership, institutional ownership, liquidity ratios, and profitability ratios of  financial statment fraud. This study uses secondary data from the company’s annual report for 2013-2021. The sample in this study is a company listed on the Jakarta Islamic Index 30 (JII 30) whoch has consistently entered for the las ten years. According to the certain criteria as many 45 sample for the last nine years. The analysis used in this study is logistic regression analysis. The research results show that internal control, managerial ownership, institutional ownership, profitability ratios influence financial statement fraud. Meanwhile, the liquidity ratio has no effect on financial statement fraud.Kata Kunci: Financial statement fraud, good corporate governance, internal control, managerial ownership, institutional ownership, liquidity ratios, profitability ratios
Co-Authors Erma Setiawati