Image of Pengaruh manajemen laba, efektivitas board, dan kepemilikan institusional terhadap probabilita terjadinya fraud pada laporan keuangan

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Pengaruh manajemen laba, efektivitas board, dan kepemilikan institusional terhadap probabilita terjadinya fraud pada laporan keuangan

The purpose of this research is to analyze the impact of earnings management, the board effectiveness, and institutional ownership on the fraud probability in financial statement. Hypothesis testing is carried out by using binary logistic regression model using fraud data from Bapepam LK year 2007 ? 2011. Earnings management (discretionary accrual) measured by Kasznic model. The board effectiveness measured by checklist questionnaire developed by Hermawan (2009). The result of this research indicates that the board effectiveness has negatively influenced of the fraud probability in financial statement, while earnings management and institutional ownership have no influenced of the fraud probability in financial statement.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8728PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
Fraud
Earnings management
Institutional ownership
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 106 p. : il. ; 30 cm.
Info Detail Spesifik -
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