Published: 2023-06-01

Pengaruh Mekanisme Good Corporate Governance dan Periode Terjadi Covid19 Terhadap Kecurangan Laporan Keuangan Perbankan Indonesia

DOI: 10.35870/jemsi.v9i3.1133

Dwi Rahayu
  • Dwi Rahayu: Universitas Sali Al-Aitaam , Indonesia
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Abstract

Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Kecurangan laporan keuangan dapat dicegah dengan mekanisme tata kelola yang baik. Namun, beberapa penelitian menunjukkan hasil yang berbeda-beda. Hasil yang berbeda beda dapat terjadi karena kondisi perekonomian suatu negara, persaingan bisnis ataupun masalah eksternal lainnya seperti periode krisis yang terjadi akibat Covid19. Penelitian ini bertujuan untuk melakukan analisis pengaruh mekanisme tata kelola dan tahun terjadinya covid19 terhadap kemungkinan terjadinya kecurangan laporan keuangan di perbankan Indonesia. Sampel penelitian ini adalah sebanyak 132 sampel dari tahun 2017-2020. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa komisaris independen dan tahun terjadinya covid19 berpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan komite audit, kepemilikan manajerial, kepemilikan institusional, rapat dewan komite audit serta ukuran perusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Implikasi dari penelitian ini menunjukkan bahwa mekanisme tata kelola perbankan yang telah diatur dengan baik oleh Otoritas Jasa Keuangan harus diterapkan diatas standar minimal yang harus dipatuhi oleh peraturan agar perbankan yang memiliki kompleksitas transaksi dan operasi dapat meminimalkan terjadinya kecurangan laporan keuangan.  


Keywords: Bank, Beneish M-Score, Covid19, Kecurangan Laporan Keuangan, Mekanisme Tata Kelola, Good Corporate Governance

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How to Cite

Rahayu, D. (2023). Pengaruh Mekanisme Good Corporate Governance dan Periode Terjadi Covid19 Terhadap Kecurangan Laporan Keuangan Perbankan Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(3), 762-773. https://doi.org/10.35870/jemsi.v9i3.1133
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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