Medeteksi Indikasi Kecurangan Laporan Keuangan di BUMN: Analisis Tata Kelola Perusahaan dan Moderasi Biaya Audit

Medeteksi Indikasi Kecurangan Laporan Keuangan di BUMN: Analisis Tata Kelola Perusahaan dan Moderasi Biaya Audit

Tujuan Utama - Penelitian ini menguji peran biaya audit sebagai variabel moderasi dalam hubungan antara tata kelola perusahaan terhadap indikasi kecurangan laporan keuangan di Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Metode - Analisis data di...

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Bibliographic Details
Main Authors:	Annisa Diah Kusuma Piri, Siti Mutmainah
Format:	Article
Language:	English
Published:	Faculty of Economics and Business, Universitas Muhammadiyah Cirebon 2025-07-01
Series:	Jurnal Proaksi
Subjects:	financial statement fraud corporate governance board of commissioners audit fees soes
Online Access:	https://e-journal.umc.ac.id/index.php/JPK/article/view/7084
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