Medeteksi Indikasi Kecurangan Laporan Keuangan di BUMN: Analisis Tata Kelola Perusahaan dan Moderasi Biaya Audit

Annisa Diah Kusuma Piri; Siti  Mutmainah

doi:10.32534/jpk.v12i3.7084

Penulis

Annisa Diah Kusuma Piri Universitas Diponegoro
Siti Mutmainah , Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

DOI:

https://doi.org/10.32534/jpk.v12i3.7084

Kata Kunci:

Financial Statement Fraud, Corporate Governance, Board of Commissioners, Audit Fees, SOEs

Abstrak

Tujuan Utama - Penelitian ini menguji peran biaya audit sebagai variabel moderasi dalam hubungan antara tata kelola perusahaan terhadap indikasi kecurangan laporan keuangan di Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023.

Metode - Analisis data dilakukan dengan metode regresi logistik dan sampel dipilih menggunakan teknik purposive sampling.

Temuan Utama - Ditunjukkan berdasarkan hasil penelitian bahwa frekuensi yang terdapat dalam rapat dewan komisaris dipengaruh negatif terhadap indikasi kecurangan laporan keuangan, sedangkan terdapat pengaruh positif dari komisaris independen. Selain itu, biaya audit memperkuat pengaruh frekuensi rapat dewan komisaris terhadap indikasi kecurangan laporan keuangan, sedangkan biaya audit melemahkan komisaris independen.

Implikasi Teori dan Kebijakan – Implikasi dari temuan ini bagi perusahaan untuk memperkuat sistem tata kelola perusahaan dan menjadi landasan dalam menetapkan kebijakan biaya audit yang ideal guna meningkatkan kualitas audit serta efektivitas pengawasan dalam mencegah indikasi kecurangan laporaan keuangan.

Kebaruan Penelitian – Penelitian ini menyoroti peran biaya audit dalam memperkuat efektivitas tata kelola perusahaan dalam mencegah indikasi kecurangan laporan keuangan, yang belum banyak dibahas dalam studi sebelumnya.
Kata Kunci: Kecurangan Laporan Keuangan, Tata Kelola Perusahaan, Dewan Komisaris, Biaya Audit, BUMN.

Unduhan

Data unduhan tidak tersedia.

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