Pengujian Structure Corporate Governance terhadap Fraudulent Financial Reporting di Perusahaan Property dan Real Estate
DOI:
https://doi.org/10.30659/jai.9.1.53-64Abstrak
Structure corporate governance yang diterapkan secara efektif harus dilakukan oleh setiap perusahaan public untuk meminimalisir kasus kecurangan pelaporan keuangan, pendapat ini didasari dari banyaknya kasus kecurangan yang terjadi di perusahaan publik yang imbasnya secara perlahan – lahan menggerogoti pertumbuhan perusahaan secara terus menerus hingga akhirnya mengalami kebangkrutan yang dramatis. Penelitian ini mencoba untuk menguji pengaruh structure corporate governance sebagai salah satu alat untuk meminamalisir praktik kecurangan pelaporan keuangan di perusahaan publik.
Populasi yang digunakan dalam penelitian ini adalah perusahaan publik bidang property dan real estate dari tahun 2013 – 2016 dengan menggunakan teknik pengambilan sampel berdasarkan kriteria tertentu, total sampel yang diperoleh sebanyak 116 perusahaan dan diolah dengan menggunakan analisis statistik deskriptif dan pengujian hipotesis menggunakan regresi linear berganda dengan SPSS.
Hasil penelitian ini menunjukkan bahwa efektifitas audit internal berpengaruh terhadap pencegahan kecurangan pelaporan keuangan, tetapi tidak berhasil menunjukkan adanya pengaruh jumlah dewan komisaris terhadap kecurangan pelaporan keuangan. Penelitian ini juga membuktikan bahwa tidak ada hubungan yang signifikan antara anggota dewan berpengalaman internasional dan efektifitas komite audit dengan pencegahan kecurangan pelaporan keuanganReferensi
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