PENGARUH PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

FADISA TALITHA SAHDA, . (2025) PENGARUH PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Fadisa Talitha Sahda. Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jakarta: Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta, 2024. Tim Pembimbing: Dr. Marsellisa Nindito, SE., M.Sc, Ak., CA dan Hera Khairunnisa, S.E., M.Ak. Penelitian ini bertujuan untuk menganalisis pengaruh frekuensi rapat komite audit, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan keberagaman gender terhadap indikasi kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan dengan pendekatan kuantitatif dan teknik purposive sampling, sehingga diperoleh 70 perusahaan sebagai sampel atau 210 data observasi selama periode penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis regresi logistik dengan bantuan software IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional memiliki pengaruh negatif signifikan terhadap indikasi kecurangan laporan keuangan. Frekuensi Rapat Komite Audit memiliki pengaruh negatif dan tidak signifikan terhadap indikasi kecurangan laporan keuangan. Sementara itu, Proporsi Dewan Komisaris dan Keberagaman Gender memiliki pengaruh positif dan tidak signifikan terhadap indikasi kecurangan laporan keuangan. Hasil ini menunjukkan bahwa struktur kepemilikan memberikan insentif kepada manajer untuk memenuhi tanggung jawab dan kewajiban mereka secara efektif, sehingga mengurangi terjadinya kecurangan pelaporan keuangan. Dengan adanya kepemilikan manajerial diharapkan dapat menghindari kemungkinan perbedaan kepentingan antara stakeholder dengan pihak manajemen perusahaan. Berdasarkan temuan tersebut, rekomendasi untuk penelitian selanjutnya adalah memperluas dan meningkatkan objek atau sampel penelitian, menambahkan tahun pengamatan, menggunakan proksi lain untuk mengukur indikasi kecurangan laporan keuangan, serta mempertimbangkan penambahan variabel lain yang juga berpotensi memengaruhi kecurangan laporan keuangan. Kata Kunci: Frekuensi Rapat Komite Audit, Indikasi Kecurangan Laporan Keuangan, Keberagaman Gender, Kepemilikan Institusional, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen. ***** Fadisa Talitha Sahda. The Influence of Good Corporate Governance Mechanisms Implementation on the Indication of Financial Statement Fraud in Manufacturing Companies Listed on the Indonesia Stock Exchange. Jakarta: Bachelor's Degree Program in Accounting, Faculty of Economics and Business, State University of Jakarta, 2024. Supervisors: Dr. Marsellisa Nindito, SE., M.Sc, Ak., CA and Hera Khairunnisa, S.E., M.Ak. This study aims to analyze the effect of audit committee meeting frequency, This study aims to analyze the effect of audit committee meeting frequency, proportion of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity on indications of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses secondary data in the form of financial statements and annual reports of companies with a quantitative approach and purposive sampling technique, so that 70 companies were obtained as samples or 210 observation data during the study period. The data analysis technique in this study used logistic regression analysis with the help of IBM SPSS Version 29 software. The results of the study show that Managerial Ownership and Institutional Ownership have a significant negative effect on indications of financial statement fraud. The Frequency of Audit Committee Meetings has a negative and insignificant effect on indications of financial statement fraud. Meanwhile, the Proportion of the Board of Commissioners and Gender Diversity have a positive and insignificant effect on indications of financial statement fraud. These results indicate that this ownership structure provides incentives for managers to fulfill their responsibilities and obligations effectively, thereby reducing the occurrence of financial statement fraud. With managerial ownership, it is expected to avoid the possibility of differences in interests between stakeholders and company management. Based on these findings, recommendations for further research are to expand and improve the object or sample of research, add years of observation, use other proxies to measure indications of financial statement fraud, and consider adding other variables that also have the potential to influence financial statement fraud. Keywords: Audit Committee Meeting Frequency, Financial Statement Fraud Indication, Gender Diversity, Institutional Ownership, Managerial Ownership, Proportion of Independent Board of Commissioners

Item Type:	Thesis (Sarjana)
Additional Information:	1. Dr. Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2. Hera Khairunnisa, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Fadisa Talitha Sahda .
Date Deposited:	11 Aug 2025 02:28
Last Modified:	11 Aug 2025 02:28
URI:	http://repository.unj.ac.id/id/eprint/59356

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