Jurnal Ekonomis
Vol 15 No 2 (2022): EKONOMIS : November 2022

PENGARUH INEFFECTIVE MONITORING, FINANCIAL STABILITY, DAN CORPORATE GOVERNANCE, TERHADAP FINANCIAL STATEMENT FRAUD

Sherly Advent Obidience Ndruru (Unknown)
Joan Yuliana Hutapea (Universitas Advent Indonesia)



Article Info

Publish Date
07 Dec 2022

Abstract

This study has an aim in finding out whether Financial Statement Fraud can be influenced by Ineffective Monitoring (X1), Financial Stability (X2), and Corporate Governance (X3), in Consumer Goods Industry Sector that listed on the Indonesia Stock Exchange in 2018-2021. In measuring the financial statement fraud, this study research use Beneish M-Score Model. Collecting the data used secondary method from the audited annual report based on IDX through www.idx.co.id. In this study, the sampling method used purposive sampling with a total sample of 132 companies and using logistic regression analysis model. Based on analysis that made, resulted Financial Statement Fraud is not significantly affected by Ineffective Monitoring, Financial Statement Fraud is significantly affected by Financial Stability, Financial Statement Fraud is significantly affected by Corporate Governance. In simultaneous, the variables are significantly affecting the Financial Statement Fraud.

Copyrights © 2022






Journal Info

Abbrev

jeko

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti ...