Pengaruh Corporate Governance Terhadap Potensi Kecurangan Laporan Keuangan (Studi Pada Perusahaan Sektor Perbankan yang terdaftar di BEI Tahun 2017-2021: Sebelum dan Semasa Pandemi Covid-19)
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Institusion

STIE Indonesia Banking School

Author

Gaus, Safira Nurfasya

Subject

HF5601 Accounting 

Datestamp

2022-11-17 16:05:18 

Abstract :
This study aims to examine the effect of corporate governance such as the board of commissioners, managerial ownership, institutional ownership, and audit committee on fraudulent financial statements. This research method uses purposive sampling. This study uses data from 39 companies in conventional banks sector listed on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The data analysis technique in this study used a logistic regression analysis model. The result of this study indicates that audit committee have significant negative effect on fraudulent financial statements during Covid-19 Pandemic, while audit committee have no significant effect on fraudulent financial statements before the Covid-19 Pandemic. Furthermore, the board of commissioners, managerial ownership, and institutional ownership have no significant effect on fraudulent financial statements before and during the Covid-19 Pandemic. The potential for fraud to exist is low because good corporate governance is applied. 

File :
89-skripsi Safira Nurfasya Gaus -abstract-bab1-pustaka.pdf