| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | KURNIANINGSIH, TRIANA | |
| dc.date.accessioned | 2019-10-22T03:26:43Z | |
| dc.date.available | 2019-10-22T03:26:43Z | |
| dc.date.issued | 2019-03-05 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/29895 | |
| dc.description | This study aims to analyze the role of corporate governance mechanism consists of board commissioners,board members with international experience, effectiveness of audit committees, effectiveness of internal audits, while fraud pentagon consists of financial stability, external pressure, financial targets, institutional ownership, Frequent number of CEO’s picture and ineffective monitoring and the specialization audits on the Fraudulent Financial Reporting. The population of this study are non-financial companies listed in the Indonesia Stock Exchange which disclose their annual report on 2017. The total sample of 172 companies was obtained from purposive sampling. The analysis method of this study uses logistic regression analysis with the IBM SPSS program.
The results of this study indicates that the size of the board commissioners, board members with international experience, the effectiveness of the audit committee, the effectiveness of internal audits, external pressure, institutional ownership, Frequent number of CEO’s picture and effective monitoring, and audit specialization have no effect on on the Fraudulent Financial Reporting. While financial stability and financial targets have a positive effects on the Fraudulent Financial Reporting | en_US |
| dc.description.abstract | This study aims to analyze the role of corporate governance mechanism consists of board commissioners,board members with international experience, effectiveness of audit committees, effectiveness of internal audits, while fraud pentagon consists of financial stability, external pressure, financial targets, institutional ownership, Frequent number of CEO’s picture and ineffective monitoring and the specialization audits on the Fraudulent Financial Reporting. The population of this study are non-financial companies listed in the Indonesia Stock Exchange which disclose their annual report on 2017. The total sample of 172 companies was obtained from purposive sampling. The analysis method of this study uses logistic regression analysis with the IBM SPSS program.
The results of this study indicates that the size of the board commissioners, board members with international experience, the effectiveness of the audit committee, the effectiveness of internal audits, external pressure, institutional ownership, Frequent number of CEO’s picture and effective monitoring, and audit specialization have no effect on on the Fraudulent Financial Reporting. While financial stability and financial targets have a positive effects on the Fraudulent Financial Reporting | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | fraudulent financial reporting, board size, board members with international experience, effectiveness of audit committees, effectiveness of internal audit, financial stability, external pressure, financial targets, institutional ownership, Frequent number of CEO’s picture and ineffective monitoring, and specialization. | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE, SPESIALISASI AUDIT, DAN FRAUD PENTAGON TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017) | en_US |
| dc.type | Thesis
SKR
FEB
139 | en_US |
