MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN
Abstract: This study aims to
obtain empirical evidence and to analyze the effect of corporate governance’s
mechanism such as board size of commissioners, board composition of independent
commissioners, audit committee, and internal audit effectiveness on likelihood
of fraudulent financial reporting. Company size and leverage used as control
variables in this study.
The population in this study was non-financial companies listed on the
Indonesia Stock Exchange in 2008 to 2012. Total sample used in this study was
38 companies, consist of 19 companies which did fraudulent financial reporting,
and 19 companies which didn’t fraudulent
financial reporting as matched companies by the criteria on the same of
industry and total asset. Data analysis was performed with the descriptive statistic
analysis, multikolonieritas test, and hypothesis test with logistic regression
analysis.
The results of analysis this study indicate that audit committee and
internal audit effectiveness in a significant negative effect on likelihood of
fraudulent financial reporting, while board size of commissioners and board
composition of independent commissioners have no significant effect on
likelihood of fraudulent financial reporting.
Penulis: Gregorius Satrio
Wicaksono, Anis Chariri
Kode Jurnal: jpakuntansidd150696
