{"title":"公司治理、财务报表质量、公司规模和财务稳定性对印尼证券交易所上市银行机构虚假财务报告的影响","authors":"Syafrina Syamsuddin, Islahuddin Islahuddin, Yossi Diantimala","doi":"10.58860/ijsh.v2i8.104","DOIUrl":null,"url":null,"abstract":"This study examines the impact of corporate governance, quality of financial statements, firm size, and financial stability on fraudulent financial reporting at bank financial institutions listed on the Indonesia Stock Exchange from 2014 to 2017. Beneish M-Score measures fraudulent financial reporting. Sample selection uses purposive sampling consisting of 172 observations. Logistic regression is used as an analysis technique. Testing results showed that audit committee, quality of financial statements, Firm size, and financial stability affect fraudulent financial reporting. At the same time, independent commissioners have no impact on fraudulent financial reporting.","PeriodicalId":44967,"journal":{"name":"International Journal of Migration Health and Social Care","volume":"204 1","pages":"0"},"PeriodicalIF":0.7000,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate Governance, Quality of Financial Statements, Firm Size, and Financial Stability on Fraudulent Financial Reporting on Listed Indonesia Stock Exchange Banking Institutions\",\"authors\":\"Syafrina Syamsuddin, Islahuddin Islahuddin, Yossi Diantimala\",\"doi\":\"10.58860/ijsh.v2i8.104\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines the impact of corporate governance, quality of financial statements, firm size, and financial stability on fraudulent financial reporting at bank financial institutions listed on the Indonesia Stock Exchange from 2014 to 2017. Beneish M-Score measures fraudulent financial reporting. Sample selection uses purposive sampling consisting of 172 observations. Logistic regression is used as an analysis technique. Testing results showed that audit committee, quality of financial statements, Firm size, and financial stability affect fraudulent financial reporting. At the same time, independent commissioners have no impact on fraudulent financial reporting.\",\"PeriodicalId\":44967,\"journal\":{\"name\":\"International Journal of Migration Health and Social Care\",\"volume\":\"204 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2023-08-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Migration Health and Social Care\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.58860/ijsh.v2i8.104\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Migration Health and Social Care","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58860/ijsh.v2i8.104","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH","Score":null,"Total":0}
Corporate Governance, Quality of Financial Statements, Firm Size, and Financial Stability on Fraudulent Financial Reporting on Listed Indonesia Stock Exchange Banking Institutions
This study examines the impact of corporate governance, quality of financial statements, firm size, and financial stability on fraudulent financial reporting at bank financial institutions listed on the Indonesia Stock Exchange from 2014 to 2017. Beneish M-Score measures fraudulent financial reporting. Sample selection uses purposive sampling consisting of 172 observations. Logistic regression is used as an analysis technique. Testing results showed that audit committee, quality of financial statements, Firm size, and financial stability affect fraudulent financial reporting. At the same time, independent commissioners have no impact on fraudulent financial reporting.
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