Open AccessPENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN
Author(s) -
Alam Ashari Kurniawan,
Linda Y. Hutadjulu,
Aaron M. A. Simanjuntak
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan daerah
Language(s) - English
Resource type - Journals
eISSN - 2621-6787
pISSN - 1978-4848
DOI - 10.52062/jakd.v15i1.1461
Subject(s) - accounting , business , nonprobability sampling , stock exchange , earnings management , accrual , corporate governance , audit committee , population , audit , revenue , earnings , finance , demography , sociology
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.