PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

  • Alam Ashari Kurniawan UNCEN
  • Linda Y. Hutadjulu UNCEN
  • Aaron M. A. Simanjuntak UNCEN
Keywords: financial statement fraud, earnings management, corporate governance

Abstract

This study aims to analyze the influence of earnings management and corporate governance on
fraudulent financial statements. This research was conducted again to review the influence of earnings
management and corporate governance on fraud. The population in this study is a
manufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling
method obtained by 50 companies. The number of observations is 150 observations. The analysis used
is logistic regression. The results in this study indicate that earnings management as measured by
discretionary accruals and unexpected revenue per employee proves that there is no influence on
fraudulent financial statements. Corporate governance as measured by managerial ownership,
institutional ownership, board of commissioners, independent commissioners, independent audit
committees does not affect on fraudulent financial statements.

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Published
2020-05-28
How to Cite
Kurniawan, A., Hutadjulu, L., & Simanjuntak, A. (2020). PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN. Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 1-14. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/129