Corporate Governance in Detecting Lack of Financial Report
Abstract
Keywords
Full Text:
PDFReferences
Chen, G., Firth, M. Gao., D. N & Rui, O. M. 2006. Ownership Structure, Corporate Governance, and Fraud: Evidence from China. Journal of Corporate Finance. 12 (3): 424-448
Crutchley. 1999. Agency Problems and the Simultaneity of Financial Decision. Making the role of institutional ownership. International Review of Financial Analysis. 8: 177-197.
Cressey, D. R. 1953. Other People’s Money. Montclair, New Jersey: Patterson Smith: 1-300.
Dowdell, T. D., Herda, D. N & Nothbohm, M. A. 2014. Do Management Reports on Internal Control Over Financial Reporting Improve Financial Reporting?. Research in Accounting Regulation. 26: 104-109.
Ferry, M. G & Jones, W. H. 1979. Determinants Od Financial Structure: a New Methodological Approach. Journal of Finance. 34 (3): 631-644.
Gasperz, V. 2013. All-in-one 150 Key Performance Indicators and Balanced Scorecard, Malcolm Baldrige, Lean Six Sigma Supply Chain Management. Jakarta: PT Gramedia Pustaka Utama.
Ghosh, A & Tang, C. Y. 2015. Assessing Financial Reporting Quality of Family Firms: The Auditors Perspective. Journal of Accounting and Economics. 60 (1): 95–116
Ghozali, I. 2011. Aplikasi Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro.
Habib, A & Jiang, H. 2015. Corporate Governance and Financial Reporting Quality in China: A Survey of Recent Evidance. Journal of International Accounting, Auditing and Taxation. 24: 29-45.
Hodgdon, C & Hughes, S. B. 2016. The Effect of Corporate Governance Audior Choice and Global Activities on EU Company Disclosures of Estimates and Judgements. Journal of International Accounting, Auditing and Taxation. 26: 28-46.
Hoglund, H & Sundvik, D. 2016. Financial Reporting quality and Outsourching of Accounting Tasks: Evidence form Small Private Firm. Advances in Accounting. 35: 125-134.
Houcine, A. 2017. The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidance from the Tunisian Stock Market. Research in International Business and Finance. 42: 321-337.
Jensen, M. C & Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure . Journal of Financial Economics. 3 (4): 305-360.
Klai, N & Omri, A. 2011. Corporate Governance and Financial Reporting Quality: the Case of Tunisian Firms. International Business Research. 4 (1): 158-166.
La Porta, R. 1999. Corporate Ownership Around the World. Journal of Finance. 54 (2): 471-577.
Liu, S. 2015. Corporate Governance and Forward-Looking Disclosure: Evidence from China. Journal of International Accounting, Auditing and Taxation. 25: 16-30.
Lupu, I. 2015. The Inderect Relation between Corporate Governance and Financial Stability. Procedia Economics and Finance. 22: 538-543.
Mardiana, A. 2015. Effect Ownership, Accountant Public Office and Financial Distress to the Public Company Financial Fraudulent Reporting in Indonesia. Journal of Economic and Behavioral Studies. 7 (2): 109-115.
Marsono, K. K. R. 2014. Pengaruh Faktor-Faktor dalam Perspektif Fraud Triangle terhadap Fraudulent Financial Reporting (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012). Diponegoro Journal of Accounting. 3 (2): 1-14.
Marwata. 2001. Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publik di Indonesia. Proceedings. Presented at the Simposium Nasional Akutansi IV. August 31.
Meek, G. K., Clare, B. R & Sidney, J. G. 1995. Factor Influencing Voluntary Annual Report Disclosures by U.S., U.K. and Continental European Multinational Corporation. Journal of International Business Studies. 26 (3): 555-573.
Moses, D. O. 1997. Incomes Smooting and Incentives: Empirical Using Accounting Changes. The Accounting Review. 62 (2): 259-377.
Nisasmara, P. W & Musdholifah. 2016. Cash Holding, Good Corporate Governance and Firm Value. Jurrnal Dinamika Manajemen. 7 (2): 117-128
Nugroho, A. S. 2011. Pengaruh Karakteristik Perusahaan terhadap Tingkat Keluasan Pengungkapan Laporan Keuangan pada Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Media Mahartika. 9 (3).
Nurhaida. 2014. OJK Sudah Periska 75 Emiten Pasar Modal. Available at: http:// economy.okezone.com/ read / 2014 / 08 /14 /278 / 1024496 / ojk-sudah-periksa-75-emiten-pasar-modal. March 25, 2015.
Pulukadang, R. Noholo, S & Pongoliu, Y. D. 2014. Pengaruh Fraud Triangle untuk Mendeteksi Tindak Kecurangan Laporan pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode 2010-2012. Skripsi. Universitas Negeri Gorontalo.
Putri, R. K. 2011. Analisis Pengaruh Corporate Governance, Struktur Kepemilikan dan Cash Holding terhadap Nilai Perusahaan. Skripsi. Universitas Diponegoro.
Rezaee, Z & Riley, R. 2010. Financial Statement Fraud: Prevention and Detection. United States: John Wiley & Sons.
Rofqiyah, R. F. 2016. Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility (CSR). Skripsi. Sekolah Tinggi Ilmu Ekonomi. Surabaya.
Sawega, N. 85 Perusahaan Efek Kena Kartu Kuning selama 2012. Available at: http://bisnis.liputan6.com/read476820/85-perusahaan-efek-kena-kartu-kuning-selama-2012. March 25 ,2015.
Shleifer, A & Vishny, R.W. 1997. A survey of Corporate Governance. Journal of Finance. 52 (2): 737-783.
Suripto, B & Baridwan, Z. 1999. Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Sukarela dalam Laporan Tahunan. Proceedings. Presented at: Symposium Nasional Akutansi II. Malang: Universitas Brawijaya
Widarti. 2015. Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Manajemen dan Bisnis Sriwijaya. 13 (2).
Yang, D., Jiao, H & Buckland, R. 2017. The Determinants of Financial Fraud in Chinese Firms: Does Corporate Governance as an Institutional Innovation Matter?. Technological Forecasting and Social Change. 125: 309-320.
Zack, G. M. 2013. Financial Statement Fraud: Strategies for Detection and Investigation. New Jersey: John & Sons. Inc.
View Counter: Abstract - 1361 and PDF - 1285
Refbacks
- There are currently no refbacks.