How BOC's Duality and Political Connection Affect Fraud at SOEs?
نویسندگان
چکیده
The purpose of this study is to examine the effect BOC's duality and political connection on fraudulent financial statement at State-Owned Enterprises (SOEs) in Indonesia. This used 86 observations SOEs that are listed Indonesia Stock Exchange during period 2015-2019. Using panel data estimation, surprisingly finds has negative statement. In addition, positive These findings suggest independent boards who hold dual positions have incentive maintain their reputation, thereby decreasing However, connections cannot overcome conflicts interest, so they unable carry out supervisory functions properly. Keywords: duality; statement; connection; corporate governance.
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ژورنال
عنوان ژورنال: Global Conference on Business and Social Sciences Proceeding
سال: 2022
ISSN: ['9789-6713']
DOI: https://doi.org/10.35609/gcbssproceeding.2022.1(22)