A pilot study of corporate governance and accounting fraud: The fraud diamond model

Pamungkas, Imang Dapit; Ghozali, Imam; Achmad, Tarmizi

doi:10.24052/jbrmr/v12is02/apsocgaaftfdm

Cited by 38 publications

(56 citation statements)

References 12 publications

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“…Their existence is intended to improve corporate governance in accordance with agency theory, especially on how to oversee company's management. They act as a liaison between the managers, board of commissioners and other external parties (Pamungkas et al, 2018). Together with the company's auditors, they ensure that the company's audited financial statements accurately reflect the financial condition (Platt & Platt, 2012).…”

Section: The Audit Committee On Financial Distressmentioning

confidence: 99%

Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

Indarti¹,

Widiatmoko²,

Pamungkas³

2020

IJFR

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This study aims to examine the effect of four variables, which include independent commissioners, audit committees, institutional ownership and managerial ownership as a proxy for the corporate governance mechanisms on financial distress. This was carried out on the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The samples were selected using the purposive sampling method and 224 data were obtained. The hypothesis in this study was tested using logistic regression. The results showed that independent commissioners have a negative influence on financial distress, while the audit committee, institutional ownership and managerial ownership have no effect. This implies that an independent commissioner functions as an effective supervisory mechanism to prevent a company from experiencing financial distress. Furthermore, two control variables used in this study, namely leverage and profitability, were able to produce results as predicted. It was discovered that a higher leverage level leads to a greater possibility of experiencing financial distress and conversely, the higher the profitability of a company, the lower the probability of experiencing financial distress.

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Section: The Audit Committee On Financial Distressmentioning

confidence: 99%

Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

Indarti¹,

Widiatmoko²,

Pamungkas³

2020

IJFR

Self Cite

View full text Add to dashboard Cite

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“…Hasil penelitian membuktikan bahwa dari objek yang diteliti, lingkungan pengendalian sebagian besar sudah terorganisasi secara baik (Ojua, 2016 (Kabue & Aduda, 2017). Pengembangan strategi dari sistem pengendalian internal dapat meningkatkan proses pendeteksian dan pencegahan kecurangan (Joseph et al, 2015).…”

Section: Pendahuluanunclassified

Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR)

et al. 2020

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The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.

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“…Validity test is used to measure the validity or validity of a questionnaire. A questionnaire is said to be valid if the questions on the questionnaire are able to reveal something that will be measured by the questionnaire [15]. Significance test is done by comparing the value of r arithmetic with r table for degree of freedom (df) = n-2, in this case n is the number of samples and alpha = 0.05.…”

Section: A Validity Testingmentioning

confidence: 99%

Do Work Experience, Good Governance, and Independence Influence the Audit Quality?

Handoko¹,

Widuri²,

Andrian³

et al. 2019

IJITEE

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Financial auditors play an important role in the financial reporting of business entities. The auditor must examine the report or bookkeeping company. When conducting its audit work, auditors are required to have competence in accounting or finance and always maintain an independent attitude. Even so, until now there are still many people who doubt the competence and independence of public accountants. This is compounded by the many cases involving the public accounting profession, in many financial statement fraud cases that occurs worldwide such as the Enron, Phar-Mor, Crazy Eddie case. This study aims to analyze in order to obtained statistical result regarding how auditor work experience, understanding of Good Governance (GG), independence of auditor influenced quality of the audit result. The sample in our study was obtained by using a purposive sampling method for certified auditor firm in the Jakarta Special Capital Region. We have 200 auditors as our respondents from various audit firms. Hypothesis testing is done by using ordinary least square. We used determination of coefficient, t test and f test. On the conclusion, we have evidence that good governance variable significantly influences audit quality, while work experience variables and independence variable do not significantly influence audit quality. Our study also stated that all the independent variables give influence magnitude 64.8 percent for explaining quality of audit.

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A pilot study of corporate governance and accounting fraud: The fraud diamond model

Abstract: This

Cited by 38 publications

References 12 publications

Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR)

Do Work Experience, Good Governance, and Independence Influence the Audit Quality?

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