PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP INDIKASI FRAUD DALAM PELAPORAN KEUANGAN

Pratiwi Nila Sari, PNS and Cahyadi Husadha, CH (2020) PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP INDIKASI FRAUD DALAM PELAPORAN KEUANGAN. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM), 16 (1). pp. 1-11. ISSN 0216-7832

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Abstract

In this study, there are objectives intended to discuss corporate governance disclosures given by the board of commissioners (BOC), independent commissioners (BOC_IND), audit committee (AC), internal audit (IA) and the big four KAP for using fraud in finance. The population in this study is non-bank financial sector companies listed on the Indonesia Stock Exchange from 2016-2018. The sampling technique used purposive sampling of 108 companies. The data analysis method uses logistic regression models by taking into account the feasibility test (goodness of fit test) through the Hosmer and Lameshow tests, testing the model simultaneously using the Omnibus Model Coefficient Test, and testing the hypothesis through the variable values in the equation. The results showed the board of commissioners (BOC) and large KAP four had a positive and significant influence on indications of fraud in financial reporting. Whereas the independent commissioner variable (BOC_IND) has a negative and significant effect on fraud indications. The audit committee (AC) and internal audit (IA) variables have no influence on fraud indications in financial reporting. Keywords : corporate governance, fraud and financial reporting.

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
KODE PRODI: 62201
Creators:
CreatorsNIM/NIDN
Pratiwi Nila Sari, PNS0319018601
Cahyadi Husadha, CH0304068209
Depositing User: Pratiwi Nila Sari
Date Deposited: 13 Aug 2020 02:23
Last Modified: 13 Aug 2020 02:23
URI: http://repository.ubharajaya.ac.id/id/eprint/3515

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