PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE
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May 7, 2021
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Keywords:
Financial Distress, Corporate Governance, Financial Statement Fraud
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DOAJ GOOGLE SCHOLAR DIMENSIONS PORTAL GARUDA BASE INDONESIA ONESEARCH MORAREFMain Article Content
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
References
AICPA, SAS No. 99. (2002). Consideration of Fraud in a Financial Statement Audit. New York: AICPA.
Altman, Edward I. (1968). Financial Ratios, Discrimination Analysis and The Prediction of Corporate Bankruptcy. Journal of Finance, pp.589-610.
Ansar, Muhammad. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Pelaporan Keuangan Pada Perusahaan Publik Di Indonesia. Simposium Nasional Akuntansi.
Association of Certified Fraud Examiners (ACFE). (2016). Report to Nation. Diambil dari http://www.acfe.com/rttn2016/images/fraud-tree.jpg
Cressey Donald R. (1953). Others people money, A study in the social psychology of Embezzlement. Montclair: Patterson Smith.
Dechow, P. M., W. Ge, and C. Schrand. (2010). Understanding Earnings Quality: A Review of The Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics. Vol. 50, Hal. 344–401.
FCGI. (2004). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Jilid II, Edisi 2.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: BPFE Universitas Diponegoro.
Jensen, Michael C. and Meckling , William H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol 3, No 4, hal. 305-306.
Kasmir. 2015. Analisis Laporan Keuangan. Jakarta : PT Raja Grafindo Persada.
Larcker, David, and Brian Tayan. (2011). Corporate Governance Matters. New Jersey: Pearson Education, Inc.
Mardiana, Ana. (2015). Effect Managerial Factors, Ownership, Audit Opinion, Kap Type, And Financial Distress To The Public Company Fraudulent Financial Reporting In Indonesia. Journal of Economics and Behavioral. Studies 7 (2) 109.
Mardiana, A., Ali, M., Haryanto., Rura, Y. (2018). The Role of ASEAN Corporate Governance Scorecard in Financial Statement Fraud. Qualitative and Quantitative Research. Review 2 (3).
Noviandiharini, Ema. (2016). Pengaruh Financial Distress, Earning Management, Financial Leverage, Employee Diff Dan Kualitas Audit Terhadap Kecurangan Laporan Keuangan. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
Nugraheni, Nella Kartika., Hanung Triatmoko. (2017). Analisis Faktor-faktor yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Diamond Fraud Theory. Jurnal Akuntansi dan Auditing. Vol 14, No 2, hal.118-143.
Radifan, R. (2015). Analisis Pengaruh Mekanisme Corporate Governance Terhadap Kemungkinan Financial Distress. Skripsi Ilmiah Universitas Diponegoro, 1–71.
Sekaran, Uma., Roger Bougie. (2016). Research Methods for Business: A Skill Building Approach. Seventh Edition. ¬Chichester, West Sussex, United Kingdom: John Wiley & Sons.
Skousen, J.C., Wright, J.C., Smith Kevin, R. (2009), “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99.” Advances in Financial Economics, Vol. 13
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
S, Munawir. (1991). Analisa Laporan Keuangan. Cetakan kedua. Yogyakarta: Penerbit Liberty.
Altman, Edward I. (1968). Financial Ratios, Discrimination Analysis and The Prediction of Corporate Bankruptcy. Journal of Finance, pp.589-610.
Ansar, Muhammad. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Pelaporan Keuangan Pada Perusahaan Publik Di Indonesia. Simposium Nasional Akuntansi.
Association of Certified Fraud Examiners (ACFE). (2016). Report to Nation. Diambil dari http://www.acfe.com/rttn2016/images/fraud-tree.jpg
Cressey Donald R. (1953). Others people money, A study in the social psychology of Embezzlement. Montclair: Patterson Smith.
Dechow, P. M., W. Ge, and C. Schrand. (2010). Understanding Earnings Quality: A Review of The Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics. Vol. 50, Hal. 344–401.
FCGI. (2004). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Jilid II, Edisi 2.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: BPFE Universitas Diponegoro.
Jensen, Michael C. and Meckling , William H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol 3, No 4, hal. 305-306.
Kasmir. 2015. Analisis Laporan Keuangan. Jakarta : PT Raja Grafindo Persada.
Larcker, David, and Brian Tayan. (2011). Corporate Governance Matters. New Jersey: Pearson Education, Inc.
Mardiana, Ana. (2015). Effect Managerial Factors, Ownership, Audit Opinion, Kap Type, And Financial Distress To The Public Company Fraudulent Financial Reporting In Indonesia. Journal of Economics and Behavioral. Studies 7 (2) 109.
Mardiana, A., Ali, M., Haryanto., Rura, Y. (2018). The Role of ASEAN Corporate Governance Scorecard in Financial Statement Fraud. Qualitative and Quantitative Research. Review 2 (3).
Noviandiharini, Ema. (2016). Pengaruh Financial Distress, Earning Management, Financial Leverage, Employee Diff Dan Kualitas Audit Terhadap Kecurangan Laporan Keuangan. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
Nugraheni, Nella Kartika., Hanung Triatmoko. (2017). Analisis Faktor-faktor yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Diamond Fraud Theory. Jurnal Akuntansi dan Auditing. Vol 14, No 2, hal.118-143.
Radifan, R. (2015). Analisis Pengaruh Mekanisme Corporate Governance Terhadap Kemungkinan Financial Distress. Skripsi Ilmiah Universitas Diponegoro, 1–71.
Sekaran, Uma., Roger Bougie. (2016). Research Methods for Business: A Skill Building Approach. Seventh Edition. ¬Chichester, West Sussex, United Kingdom: John Wiley & Sons.
Skousen, J.C., Wright, J.C., Smith Kevin, R. (2009), “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99.” Advances in Financial Economics, Vol. 13
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
S, Munawir. (1991). Analisa Laporan Keuangan. Cetakan kedua. Yogyakarta: Penerbit Liberty.
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