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The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies

Jurnal Cakrawala Akuntansi · Vol. 15 No. 1 (2023) · hlm. 59–71

DOI
10.22437/jca.v15i1.46755
ISSN
3123-1918, 1979-4851
Terbit
2023-02-23
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.

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25 penulis · 45 tautan kepenulisan bersama · 4 lintas organisasi

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  • Universitas Jambi
  • University of Brawijaya
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  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Netty HerawatyUniversitas Jambi2
Aprillia MutiyaUniversitas Jambi2
Wiwik TiswiyantiUniversitas Jambi1
Sri RahayuUniversity of Brawijaya1
Erwita DewiUniversitas Jambi1
Ocha AnandaUniversitas Jambi1
Fitrini MansurUniversitas Jambi1
Lian Undari Permata SariUniversitas Jambi1
Riski HernandoUniversitas Jambi1
Widya Ika JulianaUniversitas Jambi1
Fitriatul TakiahUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Sulthoni FiqriUniversitas Jambi1
Rita FriyaniUniversitas Jambi1
Nita RianiAfiliasi tidak diketahui1
Muhammad GowonAfiliasi tidak diketahui1
Sasvira Ismiradita PutriAfiliasi tidak diketahui1
Wirnie Eka PutraAfiliasi tidak diketahui1
Melyza MelyzaAfiliasi tidak diketahui1
Rico Wijaya ZUniversitas Jambi1
Reiny Erica SoniaUniversitas Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies</dc:title>
	<dc:creator xml:lang="en">Kurnia, Zirda</dc:creator>
	<dc:creator xml:lang="en">Yuliusman, Yuliusman</dc:creator>
	<dc:creator xml:lang="en">Yustien, Reni</dc:creator>
	<dc:subject xml:lang="en">The board of commissioners</dc:subject>
	<dc:subject xml:lang="en">independent commissioners</dc:subject>
	<dc:subject xml:lang="en">audit committees</dc:subject>
	<dc:subject xml:lang="en">the effectiveness of internal audit</dc:subject>
	<dc:subject xml:lang="en">firms size</dc:subject>
	<dc:subject xml:lang="en">financial statement fraud</dc:subject>
	<dc:description xml:lang="en">This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2023-02-23</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://online-journal.unja.ac.id/jca/article/view/46755</dc:identifier>
	<dc:identifier>10.22437/jca.v15i1.46755</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi ; 59-71</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46755/21681</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Zirda Kurnia, Yuliusman, Reni Yustien</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>