Pengaruh Manajemen Laba Dan Corporate Governance Terhadap Kecurangan Laporan Keuangan

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 amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations 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 onfraudulent 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.

Financial distress, earning management, financial statement fraud and audit quality as a moderating variable: listed companies on the Indonesia Stock Exchange

“…This is because management is under pressure to meet the company's goals in order for the principal to receive a return on their investment. This differs from Kurniawan et al, 14 who looked into FSF in the industrial industry. The disparities in the study's findings suggest that each company's EM practice is unique.…”

“…The effect moderating of audit quality towards earning management on financial statement fraud Because financial statements are not presented in accordance with the company's circumstances, EM behavior is a form of manipulation. 14 As a result, the company's financial statements cannot be relied upon. Managers typically perform this EM action in order to meet defined targets and earn bonuses.…”

“…They disallow manipulating the company's profits to make the manager's performance appear strong in order to earn bonuses in gratitude for the work they do. 14 Furthermore, if the manager is confronted with a financial crisis or the organization is having financial issues, the manager will use all available resources to resolve the situation. 15 Asymmetry information between the linked parties is created by the agent and principal's differing interests.…”

Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud

“…Tindak kecurangan tersebut membuat informasi di dalam laporan keuangan menjadi tidak berhubungan dan memicu salah saji material yang dapat mengecoh para pemakai laporan keuangan. Tindakan pencegahan harus dilakukan untuk meminimalisir kecurangan (Kurniawan et al, 2020).…”

The Implementation of Sharia banking in Indonesia Pertaining Sustainable Sharia Measurement

“…In fact, the last point becomes less evident. This is due to fact that editors' awareness of many types of reports in Islamic banking is different (Hapsari, 2018;Harisa et al, 2019;Kurniawan et al, 2020;Muklisin, 2018;Rofelawaty, 2014;Sulistyawati & Qadriatin, 2019). There is good corporate governance (GCG) but also a performance disclosure from the Gives examples (Agustami & Listiani, 2019;Fortrania & Oktaviana, 2016;Widari et al, 2017).…”