Pengaruh Stabilitas Keuangan Dan Pengawasan Dewan Komisaris Independen Terhadap Fraudulent Financial Statement Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
Abstract
Many factors cause fraudulent financial statements, including financial stability and ineffective supervision. The purpose of this study is to determine the effect of financial stability and supervision of the Board of Independent Commissioners on Fraudulent Financial Statements in mining companies listed on the Indonesia Stock Exchange. This research method is quantitative research which takes place on the Indonesia Stock Exchange. Collecting data through library research by searching for company financial statement data on the website www.idx.com which is the official website of the IDX. The data analysis technique in this study uses multiple linear regression with the help of the eviews 10 application. Based on the results of the study, it can be concluded as follows: Financial stability partially has a negative effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange. The supervision of the Independent Board of Commissioners partially does not have a positive effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange.
References
Aprilia A. (2014). Pengaruh Finansial Stability Personal Financial Need, Ineffective Monitoring, Change in Director terhadap Financial Statement Fraud. Jurnal Akuntansi. 4(1).
Gunawan, C. V., Mencapai, G., & Sarjana, G. (2020). Skripsi Pengaruh Stabilitas Keuangan , Target Keuangan , Financial Leverage Dan Likuiditas Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2017-2019 Program Studi S1 Akuntansi.
Himawan Albertus, F. A. K. (2019). Analisis Pengaruh Financial Stability, Ineffective Monitoring Dan Rationalization Terhadap Integritas Laporan Keuangan Dalam Perspektif Fraud Trianglepada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2012-2016. ESENSI: Jurnal Manajemen Bisnis, 22(2), 162–188. https://ibn.e-journal.id/index.php/ESENSI/article/view/166
Jogatama. (2015). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak. Jurnal Manajemen Bisnis. 1(2).
Listyawati, I. (2020). Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan. Maksimum, 10(1), 128. https://doi.org/10.26714/mki.10.1.2020.128-134
Maghfiroh, N., & Syafnita, K. A. (2015). Analisis Pengaruh Financial Stability, Personal Financial Need, External Pressure dan Ineffective Monitoring Pada Financial Statement Fraud Dalam Perspektif Fraud Nomor 01. In Jurnal Ekonomi dan Bisnis (Vol. 16).
Rachmania. (2017). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Periode 2013-2015.
Sari, S. T. (2016). Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization Pada Financial Statement Fraud. JOM Fekon, 3(1), 664–678.
Sihombing, Kenedy Samuel. (2014). Analisis Fraud Diamond dalam Mendekteksi Financial Statmen Fraud. Studi Empiris pada Perusahaan Manufaktur Yang terdaftar di BEI Tahun 2010-2012. 1(3), 1-12
Trijayanti Ike., Nedi Hendri.,dan Gustin Padwa Sari. 2021. Pengaruh Komite Ausit, Audit Internal, dan Whistleblowing System Terhadap Pencegahan Fraud. Bussines and Economic Conference in Utilization of Modern Technology. Journal Unima.
Wahyuni, W., & Budiwitjaksono, G. S. (2017). Fraud Triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan. Jurnal Akuntansi, 21(1), 47. https://doi.org/10.24912/ja.v21i1.133
Wimadarma dan Anisa. (2018). Pengaruh Financial Stability, Financial Leverage, Rasio Capital Turnover dan Ineffective Monitoring Terhadap Kecurangan Pelaporan Keuangan . Jurnal Ekonomi dan Bisnis. 1(3).
Zanaria, Yulita. 2017. Pengaruh Aplikasi Teknologi, accounting reporting, Terhaap Pencegahan Fraud serta Implikasinya Terhadap Reaksi Investor. Jurnal Akuisisi, 13(1),.
