LILI, VERONIKA (2024) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of good corporate governance mechanisms on fraudulent financial reports (case study of state-owned companies listed on the Indonesia Stock Exchange in 2017 - 2020. The population used in this research is all state-owned companies listed on the Indonesia Stock Exchange in 2017 - 2020, totaling 20 companies, then adjusted to predetermined criteria and obtained a sample of 12 companies with 48 observation data. The analytical method used in this research is panel data regression analysis. The results of the analysis show that managerial ownership has a negative and significant effect on financial statement fraud of state-owned companies listed on the Indonesian Stock Exchange in 2017 - 2020, institutional ownership has a negative and significant effect on financial statement fraud of state-owned companies listed on the Indonesian Stock Exchange. In 2017 - 2020, the independent board of commissioners has a negative and significant effect on the company's financial statement fraud BUMN listed on the Indonesian Stock Exchange in 2017 - 2020, as well as audit committees, have a negative and significant effect on financial statement fraud of BUMN companies listed on the Indonesian Stock Exchange in 2017 - 2020. Keyword: Good Corporate Governance, Fraudulent Financial Statements, BUMN Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap kecurangan laporan keuangan (studi kasus pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020. Populasi yang digunakan pada penelitian ini adalah seluruh Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020 yang berjumlah 20 perusahaan, kemudian disesuaikan dengan kriteria yang telah ditetapkan dan memperoleh sampel sebanyak 12 perusahaan dengan data observasi sebanyak 48. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel. Hasil analisis menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap financial statement fraud perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020, kepemilikan institusional berpengaruh negatif dan signifikan terhadap financial statement fraud perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020, dewan komisaris independen berpengaruh negatif dan signifikan terhadap financial statement fraud perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020, serta omite audit berpengaruh negatif dan signifikan terhadap financial statement fraud perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020 Kata Kunci: Good Corporate Governance, Kecurangan Laporan Keuangan, BUMN
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