laporan keuangan perusahaan manufaktur 2014

Big Five Audits and Accounting Fraud.Contemporary Accounting Research,Vol 27, No1. Theory of the firm: Managerial behavior, agency costs and ownership structure. A Review of the Earnings Management Literature and Its. Information asymmetry, corporate disclosure, and the capital markets?: A review of the empirical disclosure literature Financial statement fraud: Insights from the academic literature. What do we know about audit quality?.The British AccountingReview,36 (4). Accounting accruals and auditor reporting conservatism.Contemporary Acconting Research, 16(1).įrancis, J. International Economics, 128(2011).įrancis, J. Corporate Disclosure?: A Review Of Its ( Direct And Indirect ) Benefits And Costs.

Issues in Accounting Education, 27(2), 555579įarvaque, E., Refait-alexandre, C., & Sadane, D. The Accounting Reviewĭorminey, J., Fleming, A. Other Peoples Money: A Study In The Social Physhology Of Embezzlement. Contemporary Accounting Research, 18(4).īeneish, Messod.

The relationship between board characteristics and voluntary improvements in the capability of audit committees to monitors. Report to The Nation on Occupational Fraud and Abuse (On-line).Diakses 14 Juni 2019īeasley, M., & Salterio, S. These variables represent three elements in the diamond fraud theory, financial stability which is presenting pressure, ratio total accruals to total assets representing rationalization, and a number of independent commissioners presenting competency.ĪCFE, (2018). The results indicate that there are three important variables in the analysis of financial manipulation, those are financial stability, ratio total accruals to total assets, and a number of independent commissioners. Data analysis uses multiple regression models based on panel data, using firm size, leverage and firm age as a control variable. This research was conducted with quantitative methods using secondary data. This study used 75 samples taken from 15 companies listed on the Indonesia Stock Exchange in 2014-2018. The independent variables are financial stability, institutional ownership, audit quality, effective monitoring, auditor changes, ratio total accruals to total assets, change of directors, and independent board of commissioners, while the dependent variable used is the manipulation of financial statements proxied by earnings management. In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018.

Laporan keuangan perusahaan manufaktur 2014