Open AccessANALYSIS OF AUDIT QUALITY DIFFERENCES, MANAGERIAL OWNERSHIP, FINANCIAL STABILITY, AND CAPITAL TURN OVER ON FRAUD AND NON-FRAUD COMPANY
Author(s) -
Rakendro Wijayanto
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v10i1.4549
Subject(s) - stock exchange , business , accounting , audit , quality audit , sample (material) , audit committee , quality (philosophy) , finance , philosophy , chemistry , chromatography , epistemology
The purpose of this research ic to analyze audit quality differences, managerial ownership, financial stability and capital turnover on fraud and non fraud company. Population of this research are manufacturing company listed in Indonesian Stock Exchange (ISE) in year 2012 — 2014. Total sample of this research is 254 manufacturing company. Mann —Whitney test is used as the analysis method. The result of this research shows that audit quality and managerial ownership variables has significant differences between fraud and non fraud company. Whereas financial stability and capital return variables does not show any difference between fraud and non fraud company.