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All Journal Dauliyah Journal of Islamic and International Affairs Journal of Islamic World and Politics SAR (Soedirman Accounting Review): Journal of Accounting and Business Mediasi: Journal of International Relations JURNAL PENDIDIKAN TAMBUSAI Global Financial Accounting Journal Indonesian Journal of Economics and Management Jurnal Keuangan dan Bisnis
Candra, Rudi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI Candra, Rudi; Juliani, Meily; Handayani, Wiwin
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1136

Abstract

This research aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.
Co-Authors Alfian Alfian Anwar, Miftahul Emilio, Joben Handayani, Wiwin Harahap , Ali Musa Juliani, Meily Rahmadyan, Adinda Nurul Sofi Mubarok Valentine, Vivy Wicaksono, Adhitya Sandy Yanto, Wedi