Governance structure and the tendency to do financial statements fraud
This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's popu...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2022-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/20868 |
| _version_ | 1827312273414160384 |
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| author | Agung Nur Probohudono Anju Theresia Lubis Ertambang Nahartyo Siti Arifah |
| author_facet | Agung Nur Probohudono Anju Theresia Lubis Ertambang Nahartyo Siti Arifah |
| author_sort | Agung Nur Probohudono |
| collection | DOAJ |
| description |
This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.
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| first_indexed | 2024-04-24T21:40:18Z |
| format | Article |
| id | doaj.art-3d99b90464f84d5586f23755f1755b6d |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-04-24T21:40:18Z |
| publishDate | 2022-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-3d99b90464f84d5586f23755f1755b6d2024-03-21T07:58:38ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282022-06-0126110.20885/jaai.vol26.iss1.art6Governance structure and the tendency to do financial statements fraudAgung Nur Probohudono0Anju Theresia Lubis1Ertambang Nahartyo2Siti Arifah3Faculty of Economics and Business, Sebelas Maret University, Surakarta, IndonesiaFaculty of Economics and Business, Sebelas Maret University, Surakarta, IndonesiaFaculty of Economics and Business, Gadjah Mada University, Yogyakarta, IndonesiaFaculty of Economics and Business, Tidar University, Magelang, Indonesia This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud. https://journal.uii.ac.id/JAAI/article/view/20868Financial Statement FraudGovernance StructureDirectorsIndependent Board of Commissioners |
| spellingShingle | Agung Nur Probohudono Anju Theresia Lubis Ertambang Nahartyo Siti Arifah Governance structure and the tendency to do financial statements fraud Jurnal Akuntansi dan Auditing Indonesia Financial Statement Fraud Governance Structure Directors Independent Board of Commissioners |
| title | Governance structure and the tendency to do financial statements fraud |
| title_full | Governance structure and the tendency to do financial statements fraud |
| title_fullStr | Governance structure and the tendency to do financial statements fraud |
| title_full_unstemmed | Governance structure and the tendency to do financial statements fraud |
| title_short | Governance structure and the tendency to do financial statements fraud |
| title_sort | governance structure and the tendency to do financial statements fraud |
| topic | Financial Statement Fraud Governance Structure Directors Independent Board of Commissioners |
| url | https://journal.uii.ac.id/JAAI/article/view/20868 |
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