公司治理、财务报表质量、公司规模和财务稳定性对印尼证券交易所上市银行机构虚假财务报告的影响

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Syafrina Syamsuddin, Islahuddin Islahuddin, Yossi Diantimala
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引用次数: 0

摘要

本研究考察了2014年至2017年在印度尼西亚证券交易所上市的银行金融机构的公司治理、财务报表质量、公司规模和财务稳定性对欺诈性财务报告的影响。Beneish M-Score衡量虚假财务报告。样本选择使用由172个观察值组成的有目的抽样。逻辑回归是一种分析技术。检验结果表明,审计委员会、财务报表质量、公司规模和财务稳定性对虚假财务报告有影响。同时,独立专员对欺诈性财务报告没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Governance, Quality of Financial Statements, Firm Size, and Financial Stability on Fraudulent Financial Reporting on Listed Indonesia Stock Exchange Banking Institutions
This study examines the impact of corporate governance, quality of financial statements, firm size, and financial stability on fraudulent financial reporting at bank financial institutions listed on the Indonesia Stock Exchange from 2014 to 2017. Beneish M-Score measures fraudulent financial reporting. Sample selection uses purposive sampling consisting of 172 observations. Logistic regression is used as an analysis technique. Testing results showed that audit committee, quality of financial statements, Firm size, and financial stability affect fraudulent financial reporting. At the same time, independent commissioners have no impact on fraudulent financial reporting.
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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