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The effect of compensation on accounting fraud with the genders variety of directors as a moderation variable

Susmita Dian Indiraswari, Bambang Subroto and Imam Subekti
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Susmita Dian Indiraswari: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Bambang Subroto: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Imam Subekti: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 2, 191-201

Abstract: The purpose of this research is to empirically prove the effect of executive compensation on the accounting fraud and the influence of directors' gender in moderating the effect of executive compensation on accounting fraud. The sample of this study is obtained from a manufacturing sector public company listed in the Indonesia Stock Exchange. The analysis technique uses multiple regression methods and moderated regression analysis (MRA). There are 394 observations of data obtained during 2016-2018 by using the purposive sampling method. The results of this study indicate that executive compensation has no effect on accounting fraud and the directors' gender does not moderate the effect of executive compensation on accounting fraud. The implication of this research theory shows that accounting fraud is not related to Positive Accounting Theory and Gender Socialization Theory. The practical implication of this research is that to prevent accounting fraud in companies, there is no need to pay attention to executive compensation and the directors' gender Key Words:Executive Compensation, Directors' Gender, Accounting Fraud, Executive Compensation, Directors' Gender, Accounting Fraud

Date: 2020
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