Widiyanasari, Widiyanasari (2025) Implikasi Kepemilikan Manajerial, Kebijakan Dividen, Dan Free Cash Flow Terhadap Praktik Fraud Di Sektor Infrastruktur Indonesia Dengan Dimoderasi Corporate Governance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effects of managerial ownership, dividend policy, and free cash flow on fraud practices in Indonesia’s infrastructure sector, with corporate governance as a moderating variable. The study employs panel data regression methods using a sample of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The results indicate that free cash flow significantly influences fraud practices, whereas managerial ownership and dividend policy do not show a significant relationship. Corporate governance is found to moderate the relationship between free cash flow and fraud practices but does not moderate the relationships between managerial ownership and dividend policy with fraud practices. The implications of this study can assist companies and regulators in enhancing oversight of free cash flow allocation to minimize fraud risks in the infrastructure sector.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 334 - COOPERATIVES > 334.059.8 - COOPERATION OF INDONESIA |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | WIDIYANASARI WIDIYANASARI |
| Date Deposited: | 08 Mar 2025 13:54 |
| Last Modified: | 08 Mar 2025 13:54 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12908 |
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