Article Per Year (5 Year)
p-Index From 2019 - 2024
2.062
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Manajemen (JRMM) MBR (Management and Business Review) Aktiva : Jurnal Akuntansi dan Investasi Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Jurnal Proaksi Jurnal Akuntansi Humanism : Jurnal Pengabdian Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Indonesian Journal of Contemporary Multidisciplinary Research Jurnal Pengabdian Kepada Masyarakat
Indiraswari, Susmita Dian
Universitas PGRI Kanjuruhan Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Aktiva : Jurnal Akuntansi dan Investasi

 1 
KEHADIRAN KOMISARIS INDEPENDEN PADA HUBUNGAN KOMPENSASI EKSEKUTIF DENGAN KECURANGAN LAPORAN KEUANGAN Indiraswari, Susmita Dian; Izzalqurny, Tomy Rizky
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1170

Abstract

This study aims to analyze the effect of compensation on fraud in financial statements moderated by independent commissioners. This study uses quantitative methods using multiple regression analysis techniques. This research was conducted with manufacturing companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019, this study used purposive sampling so that 223 firm years were obtained. The results of this study are executive compensation has a negative effect on financial statement fraud. Independent commissioners who are tasked with implementing and implementing the company's good corporate governance system standards properly and correctly, it turns out that in this study it was not proven to moderate the relationship between financial statement fraud and compensation obtained from the board of directors, but the presence of independent commissioners will reduce the level of financial statement fraud.Keywords: financial statement fraud; compensation; independent commissioner; GCG.
Co-Authors Andri Fransiskus Gultom Ati Retna Sari Dian Indiraswari Dimas Anas Dimas Emha Amir Fikri Anas Fahmi Arif Zakaria Fauzan Fauzan Irma Tyasari Izzalqurny, Tomy Rizky Lilik Purwanti Mochamad Fariz Irianto Nida Putri Rahmayanti Rifdah Riyan Dara Rizky Mega Arini Setiyowati, Supami Wahyu Shodiq Auludin Rafiqu Hidayah Suparno Suparno Umi Tursini Yovani Dalia