ANALISIS GOOD CORPORATE GOVERNANCE, STABILITAS KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN

Authors

  • Ajeng Ratih Maisyahputri Program Studi Sarjana Akuntansi Universitas Pamulang
  • Devan Hakim Alviansyah Program Studi Sarjana Akuntansi Universitas Pamulang
  • Febrio Bagus Suwarno Program Studi Sarjana Akuntansi Universitas Pamulang
  • Holiawati Holiawati Program Studi Sarjana Akuntansi Universitas Pamulang

Abstract

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and financial stability on financial statement fraud in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Financial statement fraud is measured using the Beneish M-Score model, GCG is proxied through audit committee characteristics, and financial stability is measured using the ACHANGE ratio. The research employs a quantitative descriptive method with panel data regression using the Random Effect Model. The results indicate that GCG has a significant negative effect on financial statement fraud, suggesting that stronger governance mechanisms reduce the likelihood of manipulation. Meanwhile, financial stability shows no significant effect, indicating that asset fluctuations do not directly contribute to fraudulent behavior in banking institutions. Overall, the findings emphasize that governance mechanisms play a more dominant role in preventing financial statement fraud compared to financial stability.

Keywords: Good Corporate Governance, Financial Stability, Financial Statement Fraud, F-score.

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan sektor perbankan periode 2021–2024. Indikasi kecurangan diukur menggunakan F-Score, GCG diproksikan melalui komite audit, sedangkan stabilitas keuangan diukur menggunakan ACHANGE. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan regresi data panel. Hasil penelitian menunjukkan bahwa GCG berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan stabilitas keuangan tidak berpengaruh signifikan. Secara simultan, kedua variabel memiliki pengaruh signifikan terhadap potensi fraud. Temuan ini menegaskan bahwa tata kelola perusahaan memiliki peran lebih dominan dalam mencegah manipulasi laporan keuangan dibandingkan stabilitas keuangan.

Kata Kunci: Good Corporate Governance, Stabilitas Keuangan, Kecurangan Laporan Keuangan, F-Score.

 

 

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Published

2025-12-30

Issue

Vol. 5 No. 1 (2025): Pro@ksi

Section

Articles