Jurnal Al-Iqtishad
Vol 16, No 2 (2020): AKUNTABILITAS DAN KINERJA ENTITAS

THE EFFECT OF PROFIT MANAGEMENT AND CORPORATE GOVERNANCE TOWARDS FINANCIAL STATEMENT FRAUD

Safira Novriana Yasmin Safira Novriana Yasmin (IIB Darmajaya)
Rieka Ramadhaniyah (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of Profit Management and Corporate Governance towards Financial Statement Fraud of registered transportation companies on the Indonesia Stock Exchange in 2016-2018. The population of this study was the registered transportation companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 22 transportation companies. The analytical method used logistic regression method. The results of this  study proved  that  profit  management,  institutional  ownership,  managerial ownership, size of the commissioner's board, independent commissioners, and Big-4 Accounting Firms did not affect on financial statement fraud. Furthermore, the Audit Committee affected on financial report fraud.

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Journal Info

Abbrev

al-iqtishad

Publisher

Subject

Social Sciences

Description

Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ...