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104  Articles
1 of 11 pages  |  10  records  |  more records»
The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. Data analysis using multiple regression analysis and moderated regre... see more

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of ... see more

The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia St... see more

The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company pr... see more

The research objective was to analyze empirically the influence of pressure, opportunity, rationalization and capability factors on fraudulent financial statements. Cases of fraudulent financial statements that caused substantial losses for many parties p... see more

Abstract— The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statement... see more

The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gove... see more

The characteristic of industrial specialist auditors is that they have more information obtained from experience when auditing clients of industry specialists so that they can detect errors and irregularities that occur in financial statements.Companies t... see more

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even i... see more

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