Manipulation Detection in Financial Statements

HASTUTI, THERESIA DWI Manipulation Detection in Financial Statements. International Journal of Humanities and Management Sciences (IJHMS), 3 (2). ISSN 2320–4044 (Online)

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Abstract

Currently, manipulation in financial statements more difficult to detect. Generally, by distorting the accounting records, forgery transaction or misapplication of accounting principles will have impact on distruction market, investors and public opinion. This study developed th lou and Wang research which adding internal control system as part of corporate governance. The objective of this research are find out the factors influence manipulation in financial statements. The results of this study are: (1).the auditor opinion has a negative effect on the tendency of manipulation in financial statements. (2). Level of corporate debt, liquidity, ROA, independent boars of drectors, internal control system and audit qulity have no effect on tendency of manipulation in financial statements. (3). Auditor rotation showed the opposite relationship with the hypothesis.

Item Type: Article
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Rikarda Ratih
Date Deposited: 13 Sep 2020 05:33
Last Modified: 13 Sep 2020 05:33
URI: http://repository.unika.ac.id/id/eprint/21948

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