鹏格鲁财务窘迫，财务报表造假，杨氏公司治理不当

Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI:10.58792/cjba.v1i1.9

Ana Mardiana

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引用次数: 0

摘要

目的:本研究旨在考察财务困境对公司治理调节的财务报表舞弊的影响。设计/方法/方法-本研究使用多元回归分析方法。研究结果-本研究的结果表明，财务困境对财务报表舞弊有显著的积极影响。除了公司治理的调节交互作用的影响外，它对财务困境与财务报表舞弊之间的关系具有显著的负向作用。原创性-本研究中使用的人口是2017-2019年期间在印度尼西亚证券交易所上市的所有制造业公司。关键词:财务困境，公司治理，财务报表舞弊论文类型研究成果

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

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

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Contemporary Journal on Business and Accounting

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