The Influence of Corporate Governance on Financial Report Fraud With Company Size as a Moderating Variable in Infrastructure, Utilities, and Transportation Companies Listed on the Indonesian Stock Exchange During the Period 2019-2021
Zirda Kurnia,
Enggar Diah Puspa Arum,
Rico Wijaya Z.
Abstract:The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this … Show more
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