ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD

  • Amerti Irvin Widowati Universitas Semarang
  • Linda Ayu Oktoriza Universitas Dian Nuswantoro
Keywords: corporate governance, financial statement fraud, bank, agency theory, diurutkan secara alfabetis, 3-5 kata atau frasa, italic, bold, menggunakan huruf kecil

Abstract

Abstract. This study aims to examine the effect of corporate governance proxied by independent commissioners, audit committee, audit quality, managerial ownership, institutional ownership on financial statement fraud. With variable control CAR, asset quality, NPM, ROA, LFR, NPL. The population in this study were banks listed on the Indonesian stock exchange from 2016 to 2018. The total sample used was 111 banks from 37 banks which were consistent during the 3 years of research. The results showed that institutional ownership had an effect on financial statement fraud. Meanwhile, the four other independent variables, namely: independent commissioner, audit committee, audit quality, managerial ownership have no effect on financial statement fraud.

 

Abstraksi. Penelitian bertujuan untuk menguji pengaruh corporate governace yang diproksikan dengan komisaris independen, komite audit, kualitas audit, kepemilikan manajerial, kepemilikan institusional terhadap financial statement fraud. Dengan variable control CAR, asset quality, NPM,ROA,LFR,NPL. populasi pada penelitian ini adalah perbankan yang terdaftar di bursa efek Indonesia tahun 2016 – 2018. Total sampel yang digunakan adalah 111 perbankan dari 37 perbankan yang selalu konsisten selama 3 tahun penelitian. Hasil penelitian menunjukkan bahwa kepemilikan intitusional berpengaruh terhadap financial statement fraud. Sedangkan keempat variable independen lainnya yaitu: komisaris independen, komite audit, kualitas audit, kepemilikan manajerial tidak berpengaruh terhadap financial statement fraud.

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Author Biographies

Amerti Irvin Widowati, Universitas Semarang

Lecture of Universitas Semarang

Linda Ayu Oktoriza, Universitas Dian Nuswantoro

Lecture of Universitas Dian Nuswantoro

Published
2021-06-25
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