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All Journal Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat JCRS (Journal of Community Research and Service) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Agroprimatech Jurnal Agroplasma EDUTEC : Journal of Education And Technology Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Forum Bisnis dan Kewirausahaan Cybernetics: Journal of Research and Educational Studies Ilomata International Journal of Social Science Bima Abdi: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) eCo-Fin Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Informatics and Enginering Dedication Journal Of Human And Education (JAHE) Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. RADIKULA: Jurnal Ilmu Pertanian Contributions of Central Research Institute for Agriculture JGK (Jurnal Guru Kita) MDP Student Conference Smart Humanity: Jurnal Pengabdian Masyarakat
Khairani, Siti
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Journal : eCo-Fin

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Corporate Governance and Fraudulent Financial Reporting: The Role of Independence Figure Jesslyn; Khairani, Siti
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2031

Abstract

The main goal of this research is to analyze how corporate governance disclosure, focusing on the principle of independence, which includes the composition of the independent board of commissioners (BOD_IN), the effectiveness of the audit committee (ACE), the effectiveness of internal audit (IAE), and the quality of external auditors (EAQ) can affect fraudulent financial reporting (FFR). This research uses Beneish M-Score model to determine the indication of FFR, then analyze it with logistic regression analysis, performed and processed with IBM SPSS Statistics 26 software.  The data is collected from annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The final number of samples used in this study are 57 companies for two years which were taken by purposive sampling. The result of this research shows that all variables did not have a significant effect on fraudulent financial reporting. In conclusion, independence fugure on corporate governance did not have any significant influence on fraudulent financial reporting.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Depari, Nelfita Rizka S Dewi Novina Sukapiring, Dewi Novina Dien Novita Dini Novita Sari Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Florina Yanti, Sisilia Fransiska Prihatini Sihotang, Fransiska Fransiska, Julita Harahap, Siti Nurlani Hartati, Ery Hellen, Hellen Indin, Mardiah Jesslyn Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Lubis, Ruhilah Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Murdani, Muhammad Ndona, Yacobus Ningtyas, Gitari Dyah Nova, Gitta Destalya Adrian Novianti, Lily Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Purba, Tebe Holo Putri Aprilia Putri, Nurmila Eka Rezky, Sri Riswanti Sigalingging Rizka S. Depari, Nelfita Romi Fahri S. Sugiharto Sapri sapri sapri Sari Sembiring, Riani Sarumaha, Demonius Sembiring, Juhardi Sembiring, Riani Sari Sigalingging, Candra Sihombing, Evi Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Tasya, Tasya Utami, Khairuna Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wardani Siregar, Tuti Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara Yuliana, Linna Zuliati, Septiarini