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All Journal International Research Journal of Business Studies
Tjen, Fenny
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement Tjen, Fenny; Sitorus, Tigor; Chasanah, Rina Nur
International Research Journal of Business Studies Vol. 13 No. 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.2.161-172

Abstract

This study aims to develop prior empirical model research of factors influence toward fraudelent financial statement and determine some element of fraud triangle that are financial stability, Leverage, ineffective monitoring and one element of Good Corporate Governance that is independent audit committee influence to fraudulent financial statement. This research topic is important because investors need earnings information as a basic for making investment decision and fraudulent financial statement may affect quality of earnings information received by investors. Data obtained from financial statement of mining company period 2011-2015, data were analyzed with multiple linier regressions with 150 samples collected by purposive sampling technique. Then the authors used Micro soft Excel and SPSS version 24 for processing and analyzing samples. The results showed only financial stability that has a significant influence on fraudulent financial statement, while Leverage, ineffective monitoring and independent audit committee partially has not significant influence toward fraudulent financial statement.
Co-Authors Chasanah, Rina Nur Tigor Sitorus, Tigor