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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Rampay, Arthur Samuel
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Economics, Econometrics & Finance

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Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Dengan Koneksi Politik Sebagai Pemoderasi Rampay, Arthur Samuel; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.261

Abstract

This study aims to determine the effect of corporate governance mechanisms, including foreign ownership, institutional ownership, and the number of sub-committees of the board of commissioners on financial statement fraud moderated by political connections. The samples include 84 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021 selected through purposive sampling, analyzed by multiple hierarchical regression, and processed by Statistical Product and Service Solution (SPSS) version 26 software. The results exhibit that the number of sub-committees of the board of commissioners has a negative effect on financial statement fraud while foreign ownership has a positive effect on financial statement fraud. Furthermore, political connections strengthen the positive relationship between institutional ownership and financial statement fraud. The other result of this study finds that the political connection that moderates the relationship between foreign ownership and the number of sub-committees of the board of commissioners has no effect on financial statement fraud.
Co-Authors Imam Subekti