Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
DOI:
https://doi.org/10.21009/japa.0602.05Keywords:
Audit Committee Meetings, Gender Diversity, Independent Board of Commissioners, Institutional Ownership, Managerial OwnershipAbstract
The purpose of this study is to examine how indicators of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023 are impacted by the frequency of audit committee meetings, the percentage of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity. Using a quantitative method and purposive sampling strategy, this research employs secondary data from company financial statements and annual reports. During the study period, 210 observation data points or 70 firms were acquired as samples. Using IBM SPSS Version 29 software, logistic regression analysis was the data analysis method employed in this research. The study's findings demonstrate that indicators of financial statement fraud are significantly impacted negatively by managerial and institutional ownership. In the meanwhile, signs of financial statement fraud are positively and negligibly impacted by the gender diversity and the proportion of the board of commissioners.
References
Aprialdi, F., & Koerniawan, K. A. (2024). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Ukuran Perusahaan Pada Kecurangan Laporan Keuangan (Studi Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021). 11(1), 660–669.
Hatane, S. E., Supangat, S., Tarigan, J., & Jie, F. (2019). Does Internal Corporate Governance Mechanism Control Firm Risk? Evidence From Indonesia’s Three High-Risk Sectors. Corporate Governance (Bingley). Https://Doi.Org/10.1108/Cg-02-2019-0071
Indiraswari, S. D. (2021). Pengaruh Kompensasi Eksekutif Dan Keberagaman Gender Direksi Pada Kecurangan Laporan Keuangan. Jurnal Proaksi, 8(1), 79–90. Https://Doi.Org/10.32534/Jpk.V8i1.1653
Ismiyanti, F., & Prastichia, C. (2015). Mekanisme Corporate Governance Dan Kecurangan Laporan Keuangan. In Derema (Development Research Of Management) Jurnal Manajemen (Vol. 10, Issue 2, Pp. 200–226). Https://Doi.Org/10.19166/Derema.V10i2.171
Kardhianti, O. K., & Srimindarti, C. (2022). Pengaruh Manajemen Laba Dan Good Corporate Governance Pada Kecurangan Laporan Keuangan. Jurnal Ilmiah Akuntansi Dan Keuangan. Https://Journal.Ikopin.Ac.Id/Index.Php/Fairvalue/Article/View/1110/669
Kurniawan, A. A., Hutadjulu, L. Y., & Simanjuntak, A. M. A. (2020). Pengaruh Manajemen Laba Dan Corporate Governance Pada Kecurangan Laporan Keuangan. Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 1–14. Https://Doi.Org/10.52062/Jakd.V15i1.1461
Kusuma, H., & Fitriani, N. (2020). Ownership Structure And The Likelihood Of Financial Reporting Fraud. International Journal Of Innovation, Creativity And Change, 13(1), 121–140.
Monica, A., & Muslim, R. Y. (2023). Pengaruh Corporate Governance Pada Kecurangan Laporan Keuangan. E-Jurnal Bung Hatta, 23(1), 1–23.
Mulyadianto, A., Kirana, D. J., & Wijayanti, A. (2020). Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 297–308. Https://Doi.Org/10.37641/Jiakes.V8i3.369
Nindito, M., Afianti, I., Koeswayo, P. S., & Tanzil, N. D. (2024). Agency Effects: Related-Party Transactions, Corporate Governance, And Financial Statement Fraud In Indonesia. Economic Horizons, 26(2), 111–125. Https://Doi.Org/10.5937/Ekonhor2402117n
Nindito, M., Avianti, I., Koeswayo, P. S., & Tanzil, N. D. (2025). Guardians Of Integrity : Exploring The Role Of Corporate Governance In Preventing Financial Statement Fraud. 14(1), 109–118. Https://Doi.Org/10.22495/Jgrv14i1art10
Nindito, M., Avianti, I., Koeswayo, P. S., & Tanzil, N. Dewi. (2019). Financial Statement Fraud: An Investigation Into Its Prevalence In Cross Sector Industries In Indonesia. Journal Of Applied Economic Sciences, September.
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting Fraudulent Financial Statement Risk: The Testing Dechow F-Score Financial Sector Company Inindonesia. Universal Journal Of Accounting And Finance, 9(6), 1487–1494. Https://Doi.Org/10.13189/Ujaf.2021.090625
Nurliasari, K. E., & Achmad, T. (2020). Pengaruh Karakteristik Komite Audit Pada Kecurangan Pelaporan Keuangan. Diponegoro Journal Of Accounting, 9(1), 1–12. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Pangestu, N. R. (2021). Peran Tata Kelola Perusahaan Untuk Memitigasi Kecurangan Laporan Keuangan Dan Kompensasi Eksekutif Sebagai Variabel Moderasi Pada Perusahaan Publik Di Indonesia. Jurnal Ilmiah Mahasiswa Feb Universitas Brawijaya, 9. Https://Jimfeb.Ub.Ac.Id/Index.Php/Jimfeb/Article/View/7680
Putri, D. S. N., Orinaldi, M., & Khairiyani, K. (2024). Pengaruh Jumlah Komite Audit Dan Rapat Komite Audit Pada Internal Fraud Yang Terjadi Di Perbankan (Bank Umum Syariah) Periode 2018-2021. … : Publikasi Ilmu Manajemen …, 2(1).
Rahayu, D. (2023). Pengaruh Mekanisme Good Corporate Governance Dan Periode Terjadi Covid19 Pada Kecurangan Laporan Keuangan Perbankan Indonesia. Jemsi (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(3), 762–773. Https://Doi.Org/10.35870/Jemsi.V9i3.1133
Sabrina, O. Z., Fachruzzaman, Midiastuty, P. P., & Suranta, E. (2020). Pengaruh Koneksitas Organ Corporate Governance, Inneffective Monitoring Dan Manajemen Laba Pada Fraudulent Financial Reporting (The Effect Of Corporate Governance, Ineffective Monitoring And Earnings Management Concept On Fraudulent Financial Reportin. Jurnal Akuntansi Keuangan Dan Manajemen, 1(2), 109–122. Https://Penerbitgoodwood.Com/Index.Php/Jakman/Article/View/11
Shaqila, B. L. (2021). Pengaruh Tata Kelola Perusahaan Pada Tindakan Kecurangan Akuntansi Pada Perusahaan Publik Di Indonesia. Jurnal Ilmiah Mahasiswa Feb Universitas Brawijaya, 9(2). Https://Jimfeb.Ub.Ac.Id/Index.Php/Jimfeb/Article/View/7178
Sihotang, C., Lumban Gaol, M. B., & Manurung, A. (2024). Pengaruh Karakteristik Komite Audit Pada Kecurangan Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. 4(1), 235–244.
Siregar, A. T., & Amirya, M. (2024). Pengaruh Gender Diversity Dan Efektivitas Komite Audit Dalam Mendeteksi Kecurangan Laporan Keuangan. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(01), 70–83. Https://Doi.Org/10.23887/Jimat.V15i01.75372
Stone, G. L. (2018). Pengaruh Mekanisme Corporate Governance Pada Indikasi Kecurangan Laporan Keuangan. Universitas Negeri Jakarta.
Sugiyono. (2020). Metode Peneltian Bisnis (Pendekatan Kuantitatif, Kualitatif, Dan R&D) (3rd Ed.). Alfabeta.
Syafitri, M., Ermaya, H. N. L., & Putra, A. . (2021). Dampak Corporate Governance, Financial Stability, Dan Financial Target Dalam Kecurangan Laporan Keuangan. Jurnal Akunida, 7(1), 50. Https://Ojs.Unida.Ac.Id/Jakd/Article/View/4457/2770.
Tan, Angelina, N., & Anis, C. (2022). Pengaruh Proporsi Dewan Komisaris Independen , Pada Kecurangan Laporan Keuangan. Diponegoro Journal Of Accounting, 11, 1–13. Https://Ejournal3.Undip.Ac.Id/Index.Php/Accounting/Article/View/36368/27970
Tanjaya, A., & Kwarto, F. (2022). Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis). Jurnal Akademi Akuntansi, 5(3), 312–332. Https://Doi.Org/10.22219/Jaa.V5i3.21248
Utomo, L. P. (2018). Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle.” Jurnal Akuntansi Dan Pajak, 19(1), 77. Https://Doi.Org/10.29040/Jap.V19i1.241
Wahyudi, M. A., & Dewayanto, T. (2023). Analisis Pengaruh Good Corporate Governance Pada Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2021). Diponegoro Journal Of Accounting, 12(3), 1–12.
Widowati, A. I., & Oktoriza, L. A. (2021). Analisis Corporate Governance Pada Financial Statement Fraud. Jurnal Stie Semarang, 13(2), 1–10. Https://Jurnal3.Stiesemarang.Ac.Id/Index.Php/Jurnal/Article/View/506/327.
Yendrawati, R., Riantika, R. L., Kusumadewi, F. Z., Azmi, N. A., & Mohd-Sanusi, Z. (2023). Effects Of Corporate Governance And Financial Performance On Fraudulent Financial Statements: Evidence From Indonesia’s Property, Real Estate, And Building Construction Sectors. Management And Accounting Review, 22(1), 1–25. Https://Doi.Org/10.24191/Mar.V22i01-01
