Does Managerial Ownership, Audit Committee, And Audit Quality Moderate The Effect Of Fraudulent Financial Reporting On Company Value?

Hapsoro, Dody and Handayani, Nopi (2020) Does Managerial Ownership, Audit Committee, And Audit Quality Moderate The Effect Of Fraudulent Financial Reporting On Company Value? International Journal of Scientific & Technology Research, 9 (4). pp. 1037-1044. ISSN 2277-8616

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Official URL: http://www.ijstr.org/final-print/apr2020/Does-Mana...

Abstract

Fraud of financial reporting is inherent in every company because of the information asymmetry. Therefore, the influence of fraudulent financial reporting needs considering to protect external stakeholders such as investors and creditors. This study aims to examine the effect of fraudulent financial reporting on company value, which is moderated by managerial ownership, audit committee, and quality of audit. This study uses the population which consists of public companies from the Kompas100 Index on the Indonesia Stock Exchange during the period 2013 to 2017. Data analysis techniques used both simple and multiple linear regression, using SPSS version 17.0. This study found that fraud in financial reporting had a significantly negative impact on company value. This study also found that managerial ownership did not moderate the fraudulent financial reporting effect on company value, the audit committee weakened the negative impact of fraudulent financial reporting on company value, and audit quality reinforced the negative influence of fraudulent financial reporting on company value.

Item Type: Article
Uncontrolled Keywords: fraud of financial reporting, company value, managerial ownership, audit committee, audit quality
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Oct 2020 04:49
Last Modified: 27 Oct 2020 07:47
URI: http://repository.stieykpn.ac.id/id/eprint/907

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