Bagaimana pengaruh corporate governance terhadap praktik fraud?

Nurhidayati Nurhidayati, Fajar Hidayat


The separation of wealth from the owner raises the issue of agency. One form of the agency problem is financial statements fraud. Financial statement fraud has been shown to have a negative impact on businesses and the economy. Previous studies indicate that good corporate governance can help to reduce financial statement fraud. This research aims to confirm that corporate governance has an effect on financial statement fraud. The Dechow Fscore, a model to forecast the occurrence of fraud, is to measured financial statement fraud. The ASEAN Corporate Governance Scorecard (ACGS) is used to assess corporate governance (ACGS). The ACGS is a tool for measuring corporate governance implementation in ASEAN countries. The research focuses on non-financial companies that were listed on the Indonesia Stock Exchange in 2018. According to the findings of this study, corporate governance as evaluated by ACGS has a significant negative effect on the likelihood of non-financial companies committing financial statement fraud.

Pemisahan kekayaan dari pemilik memunculkan adanya agency problem. Salah satu bentuk agency problem adalah kecurangan laporan keuangan. Praktik kecurangan laporan keuangan memiliki dampak yang buruk bagi perusahaan dan perekonomian. Penelitian terdahulu menunjukkan bahwa kecurangan laporan keuangan dapat diminimalkan dengan penerapan corporate governance yang baik. Penelitian ini bertujuan untuk mengonfirmasi bahwa corporate governance memiliki pengaruh terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan diukur dengan menggunakan Dechow Fscore. Dechow Fscore adalah model yang dikembangkan untuk memprediksi keterjadian kecurangan laporan keuangan. Corporate governance diukur dengan menggunakan ASEAN Corporate Governance Scorecard (ACGS). ACGS adalah scorecard yang berfungsi untuk mengukur penerapan corporate governance di negara ASEAN. Objek penelitian adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018. Hasil penelitian ini menunjukkan corporate governance yang diukur dengan ACGS memiliki pengaruh signifikan negatif terhadap kecenderungan melakukan kecurangan laporan keuangan pada perusahaan nonkeuangan.


Governance; Fraud; ASEAN Corporate Governance Scorecard; Tata Kelola; Kecurangan

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