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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis EconBank : Journal Economics and Banking
Imronudin Imronudin, Imronudin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JDM (Jurnal Dinamika Manajemen)

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Corporate Governance in Detecting Lack of Financial Report Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Praswati, Aflit Nuryulia
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12757

Abstract

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.
Co-Authors Aflit Nuryulia Praswati Mahfud Nugroho Muzakar Isa Sajiwo Tri Prakoso Syamsudin Syamsudin Utomo, Sasongko Tri Utomo, Sasongko Tri