Analisis efektivitas dewan komisaris, direksi, dan komite audit serta kepemilikan keluarga terhadap kemungkinan terjadinya fraud pada laporan keuangan = Analysis of effectiveness of board of commissioners board of directors audit committee and family ownership on the possibility of financial reporting fraud
| Main Author: | Iffah Nabilah Sihab, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
Unversitas Indonesia. Fakultas Ekonomi dan Bisnis
, 2016
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/2016-11/20431131-S63349-Iiffah nabilah Sihab.pdf |
| ctrlnum |
20431131 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Analisis efektivitas dewan komisaris, direksi, dan komite audit serta kepemilikan keluarga terhadap kemungkinan terjadinya fraud pada laporan keuangan = Analysis of effectiveness of board of commissioners board of directors audit committee and family ownership on the possibility of financial reporting fraud</title><creator>Iffah Nabilah Sihab, author</creator><type>Thesis:Bachelors</type><place/><publisher>Unversitas Indonesia. Fakultas Ekonomi dan Bisnis</publisher><date>2016</date><description><b>ABSTRAK</b><br>
This research aims to analyze the effectiveness of the Board of Commissioners,
Board of Directors, and Audit Committee, as well as family ownership in
minimizing the possibility of fraud in financial statements. This study uses a
proxy of the Altman Z-Score Model and high debt structure to determine the
companies that have the possibility of financial fraud on non-financial companies
listed on the Indonesia Stock Exchange in 2012 and 2013. The results of logit
regression model shows that the effectiveness of the Board of Commissioners and
Audit Committee does not have a significant impact. However, the effectiveness
of Board of Directors and family ownership positively affects the possibility of
fraudulent in the financial statements.
<hr>
<b>ABSTRACT</b><br>
This research aims to analyze the effectiveness of the Board of Commissioners,
Board of Directors, and Audit Committee, as well as family ownership in
minimizing the possibility of fraud in financial statements. This study uses a
proxy of the Altman Z-Score Model and high debt structure to determine the
companies that have the possibility of financial fraud on non-financial companies
listed on the Indonesia Stock Exchange in 2012 and 2013. The results of logit
regression model shows that the effectiveness of the Board of Commissioners and
Audit Committee does not have a significant impact. However, the effectiveness
of Board of Directors and family ownership positively affects the possibility of
fraudulent in the financial statements.</description><subject>Financial statements--Accounting</subject><identifier>20431131</identifier><source>http://lib.ui.ac.id/file?file=digital/2016-11/20431131-S63349-Iiffah nabilah Sihab.pdf</source><recordID>20431131</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| author |
Iffah Nabilah Sihab, author |
| title |
Analisis efektivitas dewan komisaris, direksi, dan komite audit serta kepemilikan keluarga terhadap kemungkinan terjadinya fraud pada laporan keuangan = Analysis of effectiveness of board of commissioners board of directors audit committee and family ownership on the possibility of financial reporting fraud |
| publisher |
Unversitas Indonesia. Fakultas Ekonomi dan Bisnis |
| publishDate |
2016 |
| topic |
Financial statements--Accounting |
| url |
http://lib.ui.ac.id/file?file=digital/2016-11/20431131-S63349-Iiffah nabilah Sihab.pdf |
| contents |
<b>ABSTRAK</b><br>
This research aims to analyze the effectiveness of the Board of Commissioners,
Board of Directors, and Audit Committee, as well as family ownership in
minimizing the possibility of fraud in financial statements. This study uses a
proxy of the Altman Z-Score Model and high debt structure to determine the
companies that have the possibility of financial fraud on non-financial companies
listed on the Indonesia Stock Exchange in 2012 and 2013. The results of logit
regression model shows that the effectiveness of the Board of Commissioners and
Audit Committee does not have a significant impact. However, the effectiveness
of Board of Directors and family ownership positively affects the possibility of
fraudulent in the financial statements.
<hr>
<b>ABSTRACT</b><br>
This research aims to analyze the effectiveness of the Board of Commissioners,
Board of Directors, and Audit Committee, as well as family ownership in
minimizing the possibility of fraud in financial statements. This study uses a
proxy of the Altman Z-Score Model and high debt structure to determine the
companies that have the possibility of financial fraud on non-financial companies
listed on the Indonesia Stock Exchange in 2012 and 2013. The results of logit
regression model shows that the effectiveness of the Board of Commissioners and
Audit Committee does not have a significant impact. However, the effectiveness
of Board of Directors and family ownership positively affects the possibility of
fraudulent in the financial statements. |
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