Electronic Theses and Dissertation
Universitas Syiah Kuala
THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTI…
Cut Chaira Ashdiqa
ABSTRACT 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 r…
- Universitas Syiah Kuala, Banda Aceh - 2016
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