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Journal : Journal of Innovative and Creativity

PENGARUH KEPEMILIKAN MANAJERIAL, TARGET KEUANGAN, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2022-2024 Ismaya Tri Waskita; Titik Aryati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8147

Abstract

Financial statement fraud has become an important issue in Indonesia's energy sector due to the asset-intensive nature of the industry and its susceptibility to conflicts of interest. This study aims to analyze the influence of managerial ownership, financial targets, and ineffective monitoring on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This research uses a quantitative approach with a verification method and panel data regression analysis using the Random Effect model. The research population consists of all energy companies listed on the IDX, with a sample of 67 companies selected through purposive sampling, resulting in 188 observations. The research instrument consists of secondary data obtained from audited financial statements, while data testing is conducted using EViews 12 software, including the Chow test, Hausman test, Lagrange Multiplier test, and hypothesis testing (F test and t test). The research results show that financial targets have a significant positive effect on financial statement fraud, whereas managerial ownership and ineffective monitoring have no significant effect. The study concludes that pressure to achieve profit targets encourages management to manipulate reports, while internal governance is not yet effective in preventing it.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim AINI, Aisyah Qurratul Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur AMANDA, Febyanti Dwi Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Augustine, Yvonne Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury Darmawan, Arya David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi, Febriana Candra DEWI, Fitriyati Arlyta Dipo Rizkika Alfaiz Etty Murwaningsari Etty Murwaningsari Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Indrawati Marpaung, Elyzabet Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Ismaya Tri Waskita Juniati Gunawan, Juniati KHOMSIYAH Kurniawati M. Yogi Riyantama Isjoni Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Wiyono, Slamet Yoel Charisma Walansendouw Yusran, Husna Leila