THE ROLE OF ASEAN CORPORATE GOVERNANCE SCORECARD IN FINANCIAL STATEMENT FRAUD

Publication Date : 01/09/2017


Author(s) :

Ana Mardiana, Ana Mardiana, Harryanto, Yohanis Rura.


Volume/Issue :
Volume 2
,
Issue 3
(09 - 2017)



Abstract :

This study aims to examine and determine the effect of pressure and opportunity on financial statement fraud and the role of ASEAN Corporate Governance Scorecard in reducing the occurrence of financial statement fraud. Financial Statement Fraud focuses on public corporations that commit unlawful acts that are materially harmful and mislead users of financial statements. Data source in this research is secondary data. The research method used is the method of documentation, namely by collecting secondary data in the form of financial reports and annual reports. Secondary data is obtained from Indonesia Stock Exchange from 2010-2015. Using the SPSS Ver 22. The result indicates that the pressure is not related to the financial statement fraud. Opportunity is positively related to the financial statement fraud. Interaction variable between pressure with ASEAN corporate governance scorecard is negative in relation to financial statement fraud. Opportunity with the ASEAN Corporate Governance Scorecard is negatively related on the financial statement fraud.


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