Effects of corporate governance and financial performance on fraudulent financial statements: evidence from Indonesia’s property, real estate, and building construction sectors / Reni Yendrawati , Reny Lia Riantika, Firkhansya Zuhaira Kusumadewi , Nurul Azlin Azmi and Zuraidah Mohd Sanusi

• Main Authors: Yendrawati, Reni, Raintika, Reny Lia, Kusumadewi, Firkhansya Zuhaira, Azmi, Nurul Azlin, Mohd Sanusi, Zuraidah
• Format: Article
• Language: English
• Published: UiTM Press 2023
• Subjects: Public accounting. Auditing
• Online Access: https://ir.uitm.edu.my/id/eprint/76881/1/76881.pdf; https://ir.uitm.edu.my/id/eprint/76881/; https://mar.uitm.edu.my

This study aimed to examine the effects of managerial and institutional ownership, and financial performance on fraudulent financial statements. Companies with weak governance and poor financial performance have a high tendency to partake in fraudulent activities as these factors create pressure and...