PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE
| Main Author: | Mardiana, Ana |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2021
|
| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/9 https://journal.inspiring.or.id/cjba/article/view/9/5 |
| ctrlnum |
article-9 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE</title><creator>Mardiana, Ana</creator><description lang="en-US">Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance.
Design/methodology/approach – This study uses multiple regression analysis methods.
Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud.
Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019.
Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2021-05-07</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/9</identifier><identifier>10.58792/cjba.v1i1.9</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA); 72-88</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v1i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/9/5</relation><rights lang="en-US">Copyright (c) 2021 Contemporary Journal on Business and Accounting</rights><recordID>article-9</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Mardiana, Ana |
| title |
PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2021 |
| url |
https://journal.inspiring.or.id/cjba/article/view/9 https://journal.inspiring.or.id/cjba/article/view/9/5 |
| contents |
Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance.
Design/methodology/approach – This study uses multiple regression analysis methods.
Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud.
Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019.
Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud
Paper Type Research Result |
| id |
IOS19745.article-9 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:50Z |
| last_indexed |
2024-06-13T04:01:50Z |
| recordtype |
dc |
| _version_ |
1801717580515246080 |
| score |
9.9049015 |