Peran Mekanisme Pengawasan dalam Mendeteksi Financial statement fraud pada Perusahaan BUMN Indonesia yang terdaftar di BEI
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme pengawasan dan Fraud Hexagon terhadap Financial Statement Fraud pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Variabel independen dalam penelitian ini terdiri atas komisaris independen, komite audit, kualitas audit, pressure, rationalization, capability, dan ego, sedangkan variabel dependen diukur menggunakan Beneish M-Score. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 18 perusahaan dengan total 54 data pengamatan. Analisis data menggunakan regresi logistik dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa rationalization yang diproksikan melalui pergantian auditor berpengaruh positif dan signifikan terhadap Financial Statement Fraud. Sementara itu, komisaris independen, komite audit, kualitas audit, pressure, capability, dan ego tidak berpengaruh terhadap Financial Statement Fraud. Hasil penelitian ini menunjukkan bahwa pergantian auditor dapat menjadi indikasi adanya upaya perusahaan dalam menyembunyikan praktik manipulasi laporan keuangan.
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