HAYAT, HASBI NUR (2025) PENGARUH INEFFECTIVE MONITORING, CHANGE IN DIRECTOR, FINANCIAL STABILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (Survei Pada Badan Usaha Milik Negara yang Terdaftar di Tahun 2018-2023). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research begins with the phenomenon of conflicting interests between principals and agents. Fraud occurs due to opportunity, justification, or pressure, characterized by numerous manipulations of financial statements, from losses to profits (window dressing). This study aims to analyze the influence of Ineffective Monitoring, Change in Director, Financial Stability, and Good Corporate Governance on Financial Statement Fraud in State-Owned Enterprises registered in the 2018-2023 period. The method used is a descriptive verification method with a quantitative approach. Data were obtained through secondary data collection in the form of company annual reports and analyzed using multiple linear regression with the help of SPSS. The research sample consisted of 29 state-owned enterprises over six years of observation, resulting in a total of 174 panel data observations. The results show that Ineffective Monitoring does not have a positive effect on Financial Statement Fraud. Change in Director has a positive effect on Financial Statement Fraud. Financial Stability does not have a negative effect on Financial Statement Fraud. Good Corporate Governance does not have a negative effect on Financial Statement Fraud. However, simultaneously, all four variables influence financial statement fraud. Keywords: Ineffective Monitoring, Change In Director, Financial Stability, Good Corporate Governance, fraudulent financial reporting Penelitian ini berawal dari fenomena perbedaan kepentingan antara principal dan agen. Kecurangan terjadi karena adanya kesempatan, pembenaran maupun tekanan ditandai dengan banyaknya manipulasi laporan keuangan yang seharusnya perusahaan rugi menjadi laba (window dressing). Penelitian ini bertujuan untuk menganalisis pengaruh Ineffective Monitoring, Change In Director, Financial Stability, dan Good Corporate Governance terhadap Kecurangan Laporan Keuangan pada Badan Usaha Milik Negara yang terdaftar dalam periode 2018-2023. Metode yang digunakan adalah metode deskriptif verifikatif dengan pendekatan kuantitatif, dimana data diperoleh melalui pengumpulan data sekunder berupa laporan tahunan perusahaan serta dianalisis menggunakan regresi linear berganda dengan bantuan aplikasi SPSS. Sampel penelitian terdiri dari 29 perusahaan BUMN selama 6 tahun pengamatan sehingga total observasi sebanyak 174 data panel. Hasil penelitian menunjukkan bahwa Ineffective Monitoring tidak berpengaruh positif terhadap Kecurangan Laporan Keuangan. Change in Director berpengaruh positif terhadap Kecurangan Laporan Keuangan. Financial Stability tidak berpengaruh negatif terhadap Kecurangan Laporan Keuangan. Good Corporate Governance tidak berpengaruh negatif Kecurangan Laporan Keuangan. Namun, secara simultan, keempat variabel tersebut bersama-sama berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: Ineffective Monitoring, Change In Director, Financial Stability, Good Corporate Governance, Kecurangan Laporan Keuangan
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