Record Details

Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud]

Development Research of Management

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Field Value
 
Title Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud]
 
Creator Ismiyanti, Fitri
Prastichia, Chintia
 
Subject Business; Management
financial statement fraud; fraud; corruption; banks
Banks
 
Description The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.
 
Publisher Universitas Pelita Harapan
 
Contributor
 
Date 2015-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format
 
Identifier https://ojs.uph.edu/index.php/DJM/article/view/171
10.19166/derema.v10i2.171
 
Source DeReMa (Development Research of Management): Jurnal Manajemen; Vol 10, No 2 (2015): September; 200-226
2476-955X
1907-0853
 
Language eng
 
Relation https://ojs.uph.edu/index.php/DJM/article/view/171/112
 
Coverage Indonesia


 
Rights Copyright (c) 2015 Fitri Ismiyanti, Chintia Prastichia
http://creativecommons.org/licenses/by/4.0