ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD
Abstract
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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