Pengaruh Leverage, Asset Turnover, Ukuran Perusahan, Komite Audita Dan Dewan Komisaris Independen Terhadap Kecendrungan Kecurangan Pelaporan Keuangan
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Lutfiana, Laila

Subject

H Social Sciences (General) 

Datestamp

2024-02-19 05:40:35 

Abstract :
Fraudulent financial reporting is an intentionally action by management to disclose a false information or to lose disclose in the financial statement to deceive people that used financial statement. The objective of this research is to explain the effect of leverage, asset turnover, company size, audit committee and board of commissioner to the tendency of fraudulent financial reporting. The object of this research is the non financial companies that listed in Indonesian Stock Exchange (IDX). Using purposive sampling method was got 44 companies every years. Binary logistic regression was used to test the hypothesis. The period of this research is 2007-2010. The result of this research showed that variables leverage, asset turnover, audit committee and board of commissioner are significant to the tendency of fraudulent financial reporting, whereas company size is not significant to the tendency of fraudulent financial reporting. 

File :
A.12.12. LAILA LUTFIANA A081283.pdf