PENGARUH TATA KELOLA PERUSAHAAN TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN

Abstract

This study aims to obtain empirical evidence about the the effect of corporate governance on financial statement fraud. The variables of the corporate governance that is used are proportion independent Board of Commisioners (IND), managerial ownership (OSHIP), amount of audit committee meeting (MEET) and quality of external auditor (AUD) as moderating variable between amount of audit committee meeting (MEET) to financial statement fraud. Agency theory explain it the distance between the principal and agent have different interests, then there are agency conflict have a negative impact such as fraud for personal gain. The population of this study was nonfinancial companies listed on the Indonesia Stock Exchange in 2008 to 2012. Total sample was 38 companies, consisting of 19 companies which did financial statement fraud, and 31 companies that are not financial statements fraud as matched. Data analysis was performed with the descriptive analysis, multikolonieritas testing and hypothesis testing using the logistic regression method. The results of this study indicate that the amount of audit committee meeting (MEET) influence the financial statement fraud. Meanwhile, the proportion independent Board of Commisioners (IND), managerial ownership (OSHIP) and interaction quality of external auditor (AUD) with amount of audit committee meeting (MEET) has no significant impact on financial statement fraud.