Detail Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting (article of International Journal of Management, Accounting and Economics Vol. 5, No. 6, June, 2018) Bibliografi Author: Mukhlasin ; Anissa, Nur Topik: Fraudulent; Ethics; Internal Control; Disclosure; Earnings Management; Signaling; JABFUNG-MUK-2018-05 Bahasa: (EN )     Penerbit: International Journal of Management, Accounting and Economics (IJMAE)     Tahun Terbit: 2018     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: B5.pdf (648.77KB; 19 download) [Informasi yang berkaitan dengan koleksi ini di internet] Abstract The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims to prove empirically about the influence of internal controls and ethics disclosures against possible fraudulent financial reporting. This study also examines the relationship between management intentions that are reflected in earnings management with fraudulent financial reporting. The sample in this research is 740 data consist of 708 data fraud and 32 data non fraud. The study was conducted in non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2015. The result of logistic regression analysis proves that information asymmetry can be reduced by voluntary disclosure ie internal control disclosure and ethics disclosure. Voluntary disclosure negatively affects fraudulent financial reporting. However, this study fails to identify earnings management as a sign of management intentions that can reduce information asymmetry. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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