Pengaruh Kepemilikan Manajerial, Dewan Komisaris, dan Komite Audit terhadap Fraudulent Financial Statements

Mutiara Ihsanti; Charoline Cheisviyanny

doi:10.24036/jnka.v1i3.24

Mutiara Ihsanti Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang, Indonesia
Charoline Cheisviyanny Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang, Indonesia

DOI: https://doi.org/10.24036/jnka.v1i3.24

Keywords: managerial ownership, board of commissioners, audit committee, fraudulent financial statements

Abstract

This research aims to obtain empirical evidence and analyze the influence of managerial ownership, board of commissioners and audit committee on fraudulent financial statements in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The population in this study were 12 pharmaceutical companies, while the sample in this study was 45 companies. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id, the BEI corner (Indonesia Stock Exchange) and company websites using the logistic regression analysis method. The results of this research conclude the managerial ownership, board of commissioners and audit committee have no effect on fraudulent financial statements.

References

Adrian Sutedi. 2011. Good Corporate Governance. Jakarta: Sinar Grafika.

Agoes, Sukrisno. 2013. Auditing: (Pemeriksaan Akuntan) Oleh Kantor Akuntan Publik. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Apriliana, S., & Agustina, L. 2017. “The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach.” Jurnal Dinamika Akuntansi 9(2): 154–65.

Beneish, Messod D, Charles MC Lee, D Craig Nichols, P Hribar, J Salamon, C Trzincka, S Bhojraj, et al. 2012. “Fraud Detection and Expected Returns.” http://ssrn.com/abstract=1998387Electroniccopyavailableat:https://ssrn.com/abstract=1998387Electroniccopyavailableat:http://ssrn.com/abstract=1998387.

Darmawati, Deni, Khomsiyah, Rika G. 2005. “Hubungan Corporate Governance Dan Kinerja Perusahaan.” Jurnal Riset Akuntansi Indonesia 8 (1): 65–81.

Effendi, Muh. Arief. 2016. The Power Of Corporate Governance: Teori Dan Implementasi. Salemba Empat.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Universitas Diponegoro.

Indrati, Menik, Hermanto, Eny Purwaningsih, Wulandari Agustinah, and Aulia Sarikha. 2021. “Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud.” Budapest International Research and Critics Institute Journal 4 (4): 8609–21.

Jensen, Michael C, and William H Meckling. 1976. “THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE.” Journal of Financial Economics. Vol. 3. Q North-Holland Publishing Company.

Kartikasari, R. N., & Irianto, G. 2010. “Penerapan Model Beneish (1999) Dan Model Altman (2000) Dalam Pendeteksian Kecurangan Laporan Keuangan.” . . Jurnal Akuntansi Multiparadigma 1(2): 323–40.

KNKG, Komite Nasional Kebijakan Governance. 2006. “Pedoman Umum GCG Indonesia.” Jakarta.

Kurniawan, A. A., Hutadjulu, L. Y., & Simanjuntak, A. M. 2020. “Pengaruh Manajemen Laba Dan Corporate Governance Terhadap Kecurangan Laporan Keuangan.” Jurnal Akuntansi Dan Keuangan Daerah 15(1): 1–14.

Kurniawati, E., & Raharja, S. 2012. “Analisis Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Dalam Perspektif Fraud Triangle.” Doctoral Dissertation, Fakultas Ekonomika Dan Bisnis).

Lestari, T. 2015. Kumpulan Teori Untuk Kajian Pustaka Penelitian Kesehatan. Yogyakarta: Nuha medika.

Mintarum, M.I. 2020. “Laporan Keuangan Sebagai Dasar Keputusan Investasi Generasi Milenial.” Doctoral Disertation.

Mousavi, Maryam, Grzegorz Zimon, Mahdi Salehi, and Nina Stępnicka. 2022. “The Effect of Corporate Governance Structure on Fraud and Money Laundering.” Risks 10 (9): 1–25. https://doi.org/10.3390/risks10090176.

Razali, Wan Ainul Asyiqin Wan Mohd, and Roshayani Arshad. 2014. “Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting.” Procedia - Social and Behavioral Sciences 145: 243–53. https://doi.org/10.1016/j.sbspro.2014.06.032.

Salim, H. 2015. “Analisis Pengaruh Manajemen Laba Terhadap Profitabilitas Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012.” Jurnal Manajemen 12(1): 68–92.

Sangkala, Masnawaty, and Nurhidaya Safitri. 2022. “Pentagon Fraud Analysis in Detecting Fraudulent Financial Statements in Pharmaceutical Companies Listed on the Indonesia Stock Exchange (IDX).”

Santoso, N. T., & Surenggono. 2018. Predicting Financial Statement Fraud with Fraud Diamond Model of Manufacturing Companies Listed in Indonesia. In State-of-the-Art Theories and Empirical Evidence: Selected Papers from the 6th International Conference on Governance, Fraud, Ethics, and Soci. Springer Singapore.

Sari, P. N., & Husadha, C. 2020. “Pengungkapan Corporate Governance Terhadap Indikasi Fraud Dalam Pelaporan Keuangan. Jurnal Ilmiah Akuntansi Dan Manajemen.” Jurnal Ilmiah Akuntansi Dan Manajemen 16(1).

Sekaran, Uma dan Bougie, Roger. 2016. “Research Methods For Business: ASkill Building Approach.”

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D.

Sujono dan Soebiantoro, Ugy. 2007. “Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan(Studi Empirik Pada Perusahaan Manufaktur Dan Non Manufaktur Di Bursa Efek Jakarta).” Jurnal Manajemen Dan Kewirausahaan 9(1): 43–47.

Thesarani, N. J. 2017. “Pengaruh Ukuran Dewan Komisaris, Kepemilikan Manajerial, Kepemilikan Institusional Dan Komite Audit Terhadap Struktur Modal.” Nominal Barometer Riset Akuntansi Dan Manajemen 6(2): 1–13.

Triyani, O., Kamaliah, K., & Azwir, A. 2019. “Pengaruh Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Dengan Manajemen Laba Sebagai Variabel Moderating.” Jurnal Ekonomi 27(1): 27–36.

Uwuigbe, O. R., O. Olorunshe, U. Uwuigbe, E. Ozordi, O. Asiriuwa, T. Asaolu, and O. Erin. 2019. “Corporate Governance and Financial Statement Fraud among Listed Firms in Nigeria.” IOP Conference Series: Earth and Environmental Science 331 (1). https://doi.org/10.1088/1755-1315/331/1/012055.

Wicaksono, Andri, Stkip Pgri, Bandar Lampung, and Mohamad Syaefudin. n.d. “Entrepreurship View Project Strategi Pembelajaran Tatabahasa Mahasiswa Program Studi Pendidikan Bahasa Inggris FKIP Universitas Bengkulu: Sebuah Analisis Dari Sisi Gender Dan Alasan Penggunaannya View Project.” https://www.researchgate.net/publication/341833039.

Widodo, Arief, and Muchamad Syafruddin. 2017. “PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN.” DIPONEGORO JOURNAL OF ACCOUNTING 6: 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting.

Winanda, A. P., & Ardiyanto, M. D. 2009. “Analisis Pengaruh Penerapan Good Corporate Governance Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan.”

Wulandari, N. 2006. “Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan Publik Di Indonesia.” Jurnal Ilmiah Ekonomi 1(2).

Yendrawati, Reni, Reny Lia Riantika, Firkhansya Zuhaira Kusumadewi, Nurul Azlin Azmi, and Zuraidah Mohd-Sanusi. 2023. “Effects of Corporate Governance and Financial Performance on Fraudulent Financial Statements: Evidence from Indonesia’s Property, Real Estate, and Building Construction Sectors.” Management and Accounting Review 22 (1): 1–25. https://doi.org/10.24191/mar.v22i01-01.