STONE, GLORY LIVELIHOOD (2018) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
GLORY LIVELIHOOD STONE. The Influence of Corporate Governance Mechanism on Indications Of Financial Statement Fraud. Faculty of Economic, Universitas Negeri Jakarta. 2018. The purpose of this research is to analyze the influence of corporate governance mechanism, which is measured by the quality of audit committee, the proportion of independent commissioner board, and managerial ownership on the indication of financial statement fraud. Period used is two years, from 2015 to 2016, using secondary data from published annual report of manufacturing companies listed in IDX and obtained from the IDX official website at http://www.idx.co.id and the official website of each company. The technique used in sampling is purposive sampling, hence 118 manufacturing companies with a total sample of 236 manufacturing companies were obtained. Financial statement fraud as the dependent variable is measured by the Beneish Model. While the independent variable is quality of audit committee which is measured by AUDACC, the proportion of independent commissioner board which is measured by IND, and managerial ownership which is measured by OSHIP. The influence of three variables are tested using panel data regression analysis. T-test results showed that the quality of audit committee and proportion of independent commissioner board has insignificant result. Managerial ownership has negative influence and significant on financial statement fraud. Keywords: Corporate Governance Mechanism, Quality of the Audit Committee, Proportion of Independent Commissioners Board, Managerial Ownership, Financial Statement Fraud, Manufacturing Companies.
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Marsellisa Nindito, SE, M.Sc, Ak, CA ; Pembimbing II: Susi Indriani, M.S.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 28 Sep 2018 06:30 |
| Last Modified: | 28 Sep 2018 06:30 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6199 |
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