PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2020)

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

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 130
NIM/NIDN Creators: 43217110103
Uncontrolled Keywords: Good Corporate Governance, Kecurangan Laporan Keuangan, BUMN
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 140 Systems Doctrines/Sistem Doktrin > 146 Naturalism and Related Systems and Doctrines/Naturalisme dan Doktrin dengan Sistem Terkait > 146.6 Mechanism/Mekanisme
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 14 May 2024 07:42
Last Modified: 14 May 2024 07:42
URI: http://repository.mercubuana.ac.id/id/eprint/88682

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