PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.31539/y1y7sv11Keywords:
ukuran dewan direksi, frekuensi rapat dewan direksi, keragaman gender dewan direksi, keahlian keuangan dewan direksi, indikasi kecurangan laporan keuangan BUMN.Abstract
Tujuan penelitian ini adalah untuk mengamati BUMN yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2024 dan melihat bagaimana karakteristik dewan direksi yang berbeda memengaruhi indikasi kecurangan laporan keuangan. Ukuran dewan direksi, frekuensi rapat, keragaman gender, dan keahlian keuangan adalah beberapa karakteristik dewan direksi yang diteliti dalam studi ini. Data sekunder yang digunakan dalam analisis kuantitatif ini berasal dari laporan tahunan dan laporan keuangan berbagai perusahaan. Sebanyak 28 perusahaan dan 112 observasi dimasukkan dalam sampel, yang dipilih menggunakan teknik seleksi purposif. Regresi logistik, dibantu oleh EViews 13, digunakan untuk analisis data. Indikator kecurangan laporan keuangan tidak dipengaruhi oleh ukuran dewan direksi, frekuensi rapat, keragaman gender, atau keahlian keuangan, menurut data. Berdasarkan temuan ini, tampaknya karakteristik dewan direksi BUMN belum berhasil menurunkan kemungkinan terjadinya kecurangan laporan keuangan.
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