PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE

Main Article Content

Ana Mardiana Universitas Atma Jaya Makassar, Indonesia

Abstract

Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance.


Design/methodology/approach – This study uses multiple regression analysis methods.


Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud.


Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019.


Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud


Paper Type Research Result

Article Details

How to Cite
Mardiana, A. (2021). PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE. Contemporary Journal on Business and Accounting, 1(1), 72-88. https://doi.org/10.58792/cjba.v1i1.9

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