Riyanto, Riyanto (2024) PENGARUH CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABLE MODERASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022. S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Laporan keuangan memiliki peran yang sangat penting dalam pengambilan keputusan investor dan pemegang saham. Laporan keuangan harus memberikan informasi yang relevan, lengkap, objectif, tepat waktu, teruji keandalannya, mudah dipahami dan bebas dari kesalahan saji material atau terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh kepemilikan institusional, komite audit, dan komisaris independent terhadap kecurangan laporan keuangan dengan variabel moderasi ukuran perusahaan pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan menggunakan analisis regresi berganda dengan menggunakan alat analisis SPSS. Hasil penelitian menunjukan Kepemilikan institusional dan komisaris independen tidak berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, Komite audit berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, ukuran perusahaan tidak memoderasi pengaruh negatif kepemilikan institusional, komite audit dan komisaris independen terhadap kecurangan laporan keuangan Financial reports have a very important role in investor and shareholder decision making. Financial reports must provide information that is relevant, complete, objective, timely, proven to be reliable, easy to understand and free from material misstatements or fraudulent financial statements. This research aims to analyze and obtain empirical evidence regarding the influence of institutional ownership, audit committees and independent commissioners on financial statement fraud with the moderating variable company size in construction companies listed on the Indonesia Stock Exchange in 2019- 2022. The sampling method uses purposive sampling. Data analysis was carried out using multiple regression analysis using the SPSS analysis tool. The results of the research show that institutional ownership and independent commissioners do not have a significant negative effect on financial report fraud, the audit committee has a significant negative effect on financial report fraud, company size does not moderate the negative effect of institutional ownership, audit committees and independent commissioners on financial report fraud.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110080 |
| Uncontrolled Keywords: | kepemilikan institusional, komite audit, komisaris independent, kecurangan laporan keuangan, ukuran perusahaan institutional ownership, audit committee, independent commissioner, financial statement fraud, company size |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 06 Aug 2024 05:06 |
| Last Modified: | 06 Aug 2024 05:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90033 |
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