Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan

Mulyadianto, Arief; Kirana, Dwi Jaya; Wijayanti, Aniek

doi:10.37641/jiakes.v8i3.369

Cited by 4 publications

(5 citation statements)

References 1 publication

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“…However, no research has been discovered that investigates the effectiveness of corporate governance in preventing financial statement fraud during a crisis or pandemic. Several studies conducted instead of the crisis or pandemic indicate that the existence of corporate governance can mitigate for the occurrence of financial statement fraud (Razali and Arshad 2014;Girau et al 2019;Mulyadianto et al 2020).…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia

Arum

Wijaya

Wahyudi

et al. 2023

JRFM

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The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020–2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that when using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID-19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID-19 pandemic.

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Section: Introductionmentioning

confidence: 99%

Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia

Arum

Wijaya

Wahyudi

et al. 2023

JRFM

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“…Contrary to (Mulyadianto et al, 2020), it is found that based on the reports filed in the whistleblowing system, the BoC does not affect fraud prevention. The frequency of the reports in the whistleblowing system is not determined by the board of commissioners.…”

Section: The Board Of Commissioners' Influence Upon the Whistleblowin...mentioning

confidence: 65%

“…Previous research (Mulyadianto et al, 2020;Salleh & Othman, 2016) proves that the BoCs' meetings affect fraud prevention and detection. However, in the same research (Salleh & Othman, 2016), it was stated that the BoD size didn't affect fraud prevention.…”

Section: The Board Of Commissioners Whistleblowing System and Fraud C...mentioning

confidence: 93%

Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?

Sudjono

2023

APFJournal

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Fraud can damage a business organization, and it might threaten the goals and targets achievement. It is very important to implement an effective strategy for detecting and preventing fraud. This research measures how good corporate governance principles, represented by the board of commissioners (BoC), audit committee (AC), internal audit units, and also whistleblowing system support fraud detection and prevention in banking companies. The data is analyzed using SMART-PLS with a total of 8 banks’ data for seven years from 2015 to 2021. It is found that good corporate governance executors affect the WBS by 51.3%, while fraud detection is affected both by the good corporate governance mechanism and the whistleblowing system by 37.5%. Both the board of commissioners and audit committee were found to affect the whistleblowing system, while internal audit units don’t. In contrast to this, fraud is affected by internal audit units and whistleblowing systems. Both regulators and companies must realize that both the human aspect and technology aspect, each represented by GCG principles and whistleblowing system have an important effect on fraud detection.

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“…The audit committee variable in this study is measured by the number of audit committees in a company (Widowati & Oktoriza, 2021). The institutional ownership variable in this study is measured using the total number of shares owned by the institution divided by the total number of shares outstanding (Mulyadianto et al, 2020). And the company size variable is measured using the total assets owned by the company or the total assets of the client company listed in the company's financial statements at the end of the audited period and using Ln total assets (Khuluqi, 2022).…”

Section: Measurement Of Research Variablesmentioning

confidence: 99%

The Influence of Corporate Governance on Financial Report Fraud With Company Size as a Moderating Variable in Infrastructure, Utilities, and Transportation Companies Listed on the Indonesian Stock Exchange During the Period 2019-2021

Kurnia,

Arum,

Wijaya Z.

2024

CASHFLOW

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The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.

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Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan

Cited by 4 publications

References 1 publication

Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia

Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia

Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?

The Influence of Corporate Governance on Financial Report Fraud With Company Size as a Moderating Variable in Infrastructure, Utilities, and Transportation Companies Listed on the Indonesian Stock Exchange During the Period 2019-2021

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