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Jurnal

PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 1–14

DOI
10.52062/jakd.v15i1.1461
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.

Collaboration network of the authors

32 authors · 66 co-authorship links

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Hastutie Noor AndriantiAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Margaretha BarungAffiliation unknown2
Riyani MorinAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Andika RanteAffiliation unknown1
Mip Tahul JannahAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Marice WaroiAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Julian Toyang KbarekAffiliation unknown1
Yohanes C. SeralurinAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN</dc:title>
	<dc:creator>Kurniawan, Alam Ashari</dc:creator>
	<dc:creator>Hutadjulu, Linda Y.</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1461</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1461</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 1-14</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 1-14</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1461/1160</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>