TATA KELOLA PERUSAHAAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of the independent commissioner board, audit committees, and institutional ownership on the fraud of financial statements with profitability as a moderating variable at the Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Moreover, the variables were measured by independent commissioner board, audit committee, institutional ownership, Return on Asset (ROA), and Fraud Financial Statement (FFS). The research was quantitative with secondary data, in the form of companies’ annual financial statements. Furthermore, the data collection technique used purposive sampling with 30 companies fulfilled as the sample. In total, there were 90 data samples with 6 outlier data. Therefore, the data became 84 data. Additionally, the data analysis technique used Moderated Regression Analysis (MRA). The result showed that the independent commissioner board negatively affected financial statement fraud. However, the audit committee did not affect financial statement fraud. On the other hand, institutional ownership had a positive effect on financial statement fraud. In addition, profitability did not moderate the correlation between the independent commissioner board, audit committee, and institutional ownership on the financial statements fraud.