Analysis of Audit Quality Differences, Managerial Ownership, Financial Stability, and Capital Turn Over on Fraud and Non-Fraud Company

Abstract

<p class="Style1"><em>The purpose of this research ic to analyze audit quality differences, managerial </em><em>ownership, financial stability and capital turnover on fraud and non fraud company. </em><em>Population of this research are manufacturing company listed in Indonesian Stock </em><em>Exchange (ISE) in year 2012 — 2014. Total sample of this research is 254 </em><em>manufacturing company. Mann —Whitney test is used as the analysis method. The result </em><em>of this research shows that audit quality and managerial ownership variables has significant differences between fraud and non fraud company. Whereas financial </em><em>stability and capital return variables does not show any difference between fraud and </em><em>non fraud company.</em></p>