EFFECTIVENESS OF THE SUPERVISION OF COMMISSIONERS AND AGRESSIVE TAX ON FINANCIAL REPORTING FRAUD

Wiralestari, Wiralestari and Riski, Hernando (2019) EFFECTIVENESS OF THE SUPERVISION OF COMMISSIONERS AND AGRESSIVE TAX ON FINANCIAL REPORTING FRAUD. The International Conference in Business Innovation 2019 (ICBI).

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Abstract

This study aims to test the effectiveness of commissioner supervision and aggressive tax on financial reporting fraud. This research was conducted at manufacturing companies listed on the Indonesian stock exchange. The research sample was conducted using a random sample and obtained as many as 61 samples of manufacturing companies from 155 total manufacturing companies listed on the Indonesia stock exchange. The results of the study showed that the effectiveness of commissioner supervision and aggressive tax had an effect on financial reporting fraud.

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 19 Mar 2021 06:19
Last Modified: 19 Mar 2021 06:19
URI: https://repository.unja.ac.id/id/eprint/18664

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