(Dokumen + Similarity) DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI VARIABEL CORPORATE GOVERNANCE

The purpose of this study is to obtain empirical evidence regarding the effect of managerial ownership, institutional ownership, the board of commissioners, the independent board of commissioners and the independent audit committee on financial reporting fraud. This research method uses the Beneish M-Score model with a research design, namely logistic regression analysis and processed with IBM SPSS Statistics 21 software. The sample used is manufacturing companies in the Basic Industry and Chemical sector listed on the Bursa Efek Indonesia (BEI) in 2016-2018. The number of samples used in this study amounted to 13 companies registered on the BEI for three consecutive years which were taken by purposive sampling. The results showed that the variable managerial ownership, institutional ownership, board of commissioners, independent commissioner and independent audit committee had no positive effect on fraudulent financial statements. In conclusion, all tested variables did not show any influence on financial statement fraud.