GOOD CORPORATE GOVERNANCE MECHANISM AND THE POSSIBILITY OF FRAUDULENT FINANCIAL REPORTING (EMPIRICAL STUDY ON MANUFACTURING COMPANY LISTED IN IDX PERIOD 2016)

OKTARIANI, RIZMIE and Dewi, Kencana and Wahyudi, Tertiarto (2018) GOOD CORPORATE GOVERNANCE MECHANISM AND THE POSSIBILITY OF FRAUDULENT FINANCIAL REPORTING (EMPIRICAL STUDY ON MANUFACTURING COMPANY LISTED IN IDX PERIOD 2016). Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031281419122_0008075703_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (4MB) | Preview
	Text RAMA_62201_01031281419122_0008075703_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (269kB) | Request a copy
	Text RAMA_62201_01031281419122_0008075703_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (132kB) | Request a copy
	Text RAMA_62201_01031281419122_0008075703_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (173kB) | Request a copy
	Text RAMA_62201_01031281419122_0008075703_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (95kB) | Request a copy
	Text RAMA_62201_01031281419122_0008075703_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (97kB) | Request a copy
	Text RAMA_62201_01031281419122_0008075703_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (409kB) | Request a copy

Abstract

This study aims to obtain empirical evidence and to analyze the effect of good corporate governance's mechanism such as number of independent commissioners, percentage of financial or accounting literate board commissioners, member of audit committee, and meeting frequency of audit committee on the possibility of fraudulent financial reporting. The population in this study is manufacturing company listed in Indonesia Stock Exchange (IDX) for period 2016. This study uses Beneish model in classifying fraudulent financial reporting and non fraudulent financial reporting. The result of this study indicates that number of independent board commissioners and percentage of financial or accounting literate board commissioner have significant negative effect on the possibility of fraudulent financial reporting, while member of audit committee and meeting frequency of audit committee do not have significant effect on the possibility of fraudulent financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Beneish model, fraudulent financial reporting, good corporate governance.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	17 Sep 2019 02:22
Last Modified:	17 Sep 2019 02:22
URI:	http://repository.unsri.ac.id/id/eprint/7815

Actions (login required)

View Item