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All Journal JURNAL KOMUNIKASI DAN BISNIS eCo-Fin Jurnal Ekonomi Trisakti Outline Journal of Management and Accounting Mount Hope Global Economic Journal GEMBIRA (Pengabdian Kepada Masyarakat) Proceeding of International Conference on Entrepreneurship (IConEnt) The Indonesian Journal of General Medicine
Jesslyn
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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 Alfonsius Andrea Bambang Sutejo, Bambang Calosa, Charen Candy, Candy Caroline Florencia Irena Ie Glorya Agustiningsih Khairani, Siti Kosasih, Jocelin Mahmuddin Syah Lubis MURTANTO Stefanie Sudirman Tanelwy, Aurellia Tina Muhardika Handayani Yusneni Afrita Nasution