文章基本信息

标题：The Effect of Fraud Disclosure, Internal Control, Information Technology on Corporate Governance and Corporate Performance as Moderating Variable
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作者：Zuhal Maftuh Ahnan
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2020
卷号：12
期号：33
页码：84-90
DOI：10.7176/EJBM/12-33-09
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This research is a quantitative causality study that analyzes the effect of fraud disclosure, internal control, information technology on corporate performance and corporate governance as moderating variables. The results of this study are expected to contribute to the existing literature by overcoming some of the limitations articulated from previous studies. First, it offers new empirical insights on company risk and disclosure of fraud by management by basing research in behavioral theories that emerge from the board of directors and corporate governance, where corporate decision making is not only assumed to be underlined by formal approaches and CG mechanisms, but also CG arrangements informal, limited rationality, political bargaining, routine and satisfying behavior. The fixed-effect regression model is used to study the relationship of fraud disclosure, internal control and information technology of financial performance while the random-effect regression model is used from non-financial performance. Panel data of 192 sample observations from public companies in the banking sector which are listed on the Indonesia Stock Exchange and are included in the Top 50 ASEAN Scorecard. The findings show the disclosure of fraud, internal control and information technology have a positive effect on company performance, both financial and non-financial performance and corporate governances strengthen the financial performance but weaken the non-financial performance.
关键词：Disclosure of Fraud;Internal Control;Information Technology;Corporate Performance;Corporate Governance