Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Wahfiuddin, Muhammad
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Wahfiuddin, Muhammad; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.141

Abstract

This study aims to obtain an empirical evidence of the effect of audit quality and corporate governance—including managerial ownership, institutional ownership, qualifications of independent commissioners, recommendations of the board of commissioners and the number of board of commissioners' meetings—on financial statement fraud. The population of this study include manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020, from which the samples of 52 companies with 183 total data, are selected by purposive sampling method. The multiple regression analysis results exhibit that the managerial ownership encourages financial statement fraud while corporate governance including the qualifications of independent commissioners can prevent financial statement fraud.
Co-Authors Imam Subekti