Pengaruh Mekanisme Corporate Governance Terhadap Kemungkinan Terjadinya Fraud

syahrina noormala dewi(1*)

(1) Universitas Pattimura
(*) Corresponding Author

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance yang diproksi dalam komite audit independen, financial expertise komite audit, frekuensi rapat komite audit, kepemilikan manajerial, leverage, ukuran perusahaan dan dewan komisaris independen terhadap kemungkinan terjadinya fraud. Hipotesis yang dikembangkan diuji menggunakan data yang diperoleh melalui annual report perusahaan perbankan yang terdaftar (go public) di Bursa Efek Indonesia seperti yang tercantum dalam Indonesia Capital Market Directory selama tahun 2017-2018. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Metode analisa data menggunakan analisis logistik, menggunakan program SPSS 16.00. Hasil pengujian menunjukkan bahwa komite audit independen, leverage dan ukuran perusahaan yang berpengaruh signifikan terhadap kemungkinan terjadinya fraud, sedangkan financial expertise komite audit, frekuensi rapat komite audit, kepemilikan manajerial, dan dewan komisaris independen tidak berpengaruh signifikan terhadap kemungkinan terjadinya fraud.

Kata Kunci: Komite Audit Independen, Financial Expertise Komite Audit, Frekuensi Rapat Komite Audit, Kepemilikan Manajerial, Leverage, Ukuran Perusahaan,  Dewan Komisaris Independen, Fraud

Keywords

Independent Audit Committee, Financial Expertise of Audit Committee, Meeting Frequency, Managerial Ownership, Leverage, Firm Size, Independent Board of Commissioner

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DOI: 10.23917/benefit.v4i2.9227

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