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Good Corporate Governance Mechanism and The Possibility of Fraudulent Financial Reporting (Empirical Study on Manufacturing Company Listed in IDX period 2016)

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Penilaian

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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.
Keywords: Beneish model, fraudulent financial reporting, good corporate governance.

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Publisher

Palembang : Fak. Ekonomi., 2018

Collation

Xviii, 116 Hlm. : Ilus + CD

Language

English

ISBN/ISSN

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Classification

NONE

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Edition

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Subject(s)

Beneish model
financial reporting

Specific Detail Info

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Statement of Responsibility

Rizmie Oktariani

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