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
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/9 https://journal.inspiring.or.id/cjba/article/view/9/5 |
Daftar Isi:
- 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