Arief Mulyadianto, . (2020) PERANAN CORPORATE GOVERNANCE DALAM MENGURANGI KECURANGAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted with the aim to test and find out the role of corporate governance in reducing financial statement fraud. The variables used in this study are the performance of the board of commissioners, audit committee financial expertise, and institutional ownership as an independent variable and for the dependent variable using fraudulance financial statements with the Beneish M-Score proxy. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique used uses SPSS with a significance level of 5%. The results of this study are the performance of the board of commissioners, audit committee financial expertise and institutional ownership has no effect in reducing fraudulance financial statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1610112177], [Pembimbing : Dwi Jaya Kirana], [Penguji 1 : Khoirul Aswar], [Penguji 2 : Rahmasari Fahria], |
| Uncontrolled Keywords: | The Performance of The Board of Commissioners, Audit Committee Financial Expertise, Institutional Ownership, Fraudulance Financial Statements, Beneish M-Score. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Arief Mulyadianto |
| Date Deposited: | 07 Sep 2021 08:59 |
| Last Modified: | 13 Jan 2022 06:54 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8792 |
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