PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Tahun 2018-2022)

Aryani, Dewi and Afrizal, Afrizal and Yuliusman, Yuliusman (2023) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Tahun 2018-2022). S1 thesis, Akuntansi.

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Abstract

This research aims to examine the influence of corporate governance mechanisms, including the board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees, on financial statement fraud. The research method employed in this study is purposive sampling. The population of this study consists of property and real estate companies listed on the Indonesian Stock Exchange (BEI) from 2018 to 2022. The sampling method used is purposive sampling. The sample size for this study is 16 companies over a period of 5 years, resulting in a total sample of 80. The data analysis techniques used are descriptive statistics and logistic regression analysis using SPSS software version 26. The results of this study indicate that the audit committee has a positive influence on financial statement fraud. Additionally, the board of commissioners, independent commissioners, managerial ownership, and institutional ownership do not have an influence on financial statement fraud. Keywords: Corporate Governance Mechanisms, Financial Statement Fraud, Board of Commissioners, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee

Type: Thesis (S1)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: ARYANI
Date Deposited: 12 Jul 2023 01:52
Last Modified: 12 Jul 2023 01:52
URI: https://repository.unja.ac.id/id/eprint/52535

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