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Cut Chaira Ashdiqa. THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014). Banda Aceh : Fakultas Ekonomi Universitas Syiah Kuala, 2016 |
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AbstrakAbstract
the purpose of this study is to examine the determinants of accounting
irregularities from its management, financial activities, and conditions. based on
fraud triangle theory and agency theory, variables related party transaction,
profitability, leverage, and executive equity incentives are hypothesized to affect the
occurrence of accounting irregularities. the occurrence of accounting irregularities
was measured using dummy variable based on the incidence of financial restatement
which resulted from either error or fraud. by using purposive sampling method, this
study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in idx year 2012-2014. the hypothesis testing is done
through binary logistic regression. the result of this study shows that, related party
transaction which was measured by the percentage of receivables with related parties
and profitability which was measured by roa, have a significant
Baca Juga : PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAMRN(STUDI PADA EMITEN MANUFAKTUR INDUSTRI BARANG KONSUMSI RNDI BURSA EFEK INDONESIA PERIODE 2007-2012) (RAHMAH YULIANTI, 2014) ,
Baca Juga : THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLIC COMPANIES LISTED IN IDX (KHARISMA FIENDY, 2018) , ve impact on the occurrence of accounting irregularities. on the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership are not proven to be significantly affect the occurrence of accounting irregularities. keywords: accounting irregularities, related party transaction, profitability, leverage, executive equity Pengarang tidak dapat memberikan Full Text secara langsung, untuk mendapatkan full text silahkan mengisi Form LSS di bawah. Literature Searching ServiceTulisan yang relevan THE INFLUENCE OF PROFITABILITY, LEVERAGE, LIQUIDITY AND ASSET MANAGEMENT ON BOND RATINGS (EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2014) (Jerryanda Pratama Putra, 2015) ,PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 (AMALUL AUNI, 2016) , PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) (Nurul Fatmawati, 2016) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |