Pengaruh Karakteristik Komisaris Independen Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Industri Logam dan Pertambangan yang Terdaftar di BEI Periode 2020-2024)

Muhammad Isham Wredha Sadewa, Maslichah Maslichah, Irma Hidayati

Abstract


This study aims to examine the influence of independent commissioners characteristic financial statement fraud in metal and mining industry companies listed in the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The characteristic assessed include the proportion of independent commissioners, financial expertise of independent commissioners, frequency of board of commissioners meetings, and tenure of independent commissioners. This research employs a quantitative approach using secondary date obtained from companies annual report and financial statement. Data analysis conducted using nonparametric statistical methods adjusted to the characteristics of the research data. The findings are expected to provide empirical evidence regarding the role of independent commissioners in mitigating financial statement fraud and to contribute to the development of corporate governance literature and supervisory practices in Indonesia.

Keyword: Independent commissioners, financial statement fraud, corporate governance


Full Text:

PDF

References


ACFE. (2016). Survai Fraud Indonesia 2016.

Aprilliasari, A., Nurani, R., Yati, S., & Monika, P. (2025). DETERMINANTS OF PERSONAL FINANCIAL NEEDS AND CORPORATE GOVERNANCE ON THE POTENTIAL RISK OF FINANCIAL FRAUD IN CORPORATE ENTITIES. Jurnal Akunida, 11(1), 40–51. https://ojs.unida.info/JAKD/article/view/18429

Astrawan, M. I., & Achmad, T. (2023). PENGARUH EFEKTIVITAS AUDITOR SPESIALISASI INDUSTRI, FEE AUDIT, DAN KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2021). DIPONEGORO JOURNAL OF ACCOUNTING, 12(2), 1–14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/38617

Fitriani, W. F. (2024). TATA KELOLA PERUSAHAAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Jurnal Ilmu Dan Riset Akuntansi, 13(5), 1–20. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/5899

Hidayati, I., Djatmika, E. T., Wardoyo, C., & Restuningdiah, N. (2025). Enhancing e-accounting adoption: An analysis of the influence of relative advantage, management support and information system quality on organization. Edelweiss Applied Science and Technology, 9(7), 899–917. https://doi.org/10.55214/25768484.v9i7.8770

Hidayati, I., & Nandiroh, U. (2023). Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(2), 357. https://doi.org/10.24843/jiab.2023.v18.i02.p11

ICW. (2023). Penindakan Kasus Korupsi Meningkat pada 2022 (Data 2018-2022).

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Kusumawardani, M., Soediro, A., Adhitama, F., & Farhan, M. (2023). Efektivitas Corporate Governance dan Fraudulent Financial Reporting. E-Jurnal Akuntansi, 33(5), 1301. https://doi.org/10.24843/EJA.2023.v33.i05.p11

Limantauw, S. (2012). Pengaruh Karakteristik Dewan Komisaris Sebagai Mekanisme Good Corporate Govenance Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Jurnal Ilmiah Mahasiswa Akuntansi Widya Mandala, 1(1), 48–52. https://doi.org/10.33508/jima.v1i1.12

Maslichah, & Nur Diana. (2022). Connecting the dots: Linking technological, individual, organizational and environmental factors towards SMEs performance with the mediation role of e-commerce adoption. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 19(2), 175–198. https://doi.org/10.31106/jema.v19i2.18962

Maslichah, & Sudarmiatin. (2024). Asian Journal of Management Entrepreneurship and Social Science Towards Global Market: Business Associations as Catalysts for the Internationalization of Indonesian SMEs. Asian Journal of Management Entrepreneurship and Social Science, 4(4), 1721–1736. https://ajmesc.com/index.php/ajmesc

Midway, S., & White, J. W. (2025). Testing for normality in regression models: mistakes abound (but may not matter). Royal Society Open Science, 12(4). https://doi.org/10.1098/rsos.241904

Prastyono, B., Jakaria, J., Eka Putri Budiman, S., Bastanta Ginting, J., Masriana, M., Maldini, D., & Noer Ali Tedi Pranata, M. (2025). Pengaruh Corporate Governance terhadap Kecurangan Laporan Keuangan dengan Kepemilikan Asing sebagai Moderasi. Journal of Accounting and Finance Management, 6(3), 1437–1448. https://doi.org/10.38035/jafm.v6i3.2255

Puspitha, M. Y., & Astari, N. P. (2024). Diversifikasi Dewan Komisaris dan Fraudulent Financial Reporting. Journal Research of Accounting, 6(1), 161–173. https://doi.org/10.51713/jarac.2024.6136

Ressidnarry, L., & Sjarief, J. (2021). ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 27–51. https://doi.org/10.25170/balance.v18i1.2297

Sahda, F. T., Nindito, M., & Khairunnisa, H. (2025). Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, Perpajakan Dan Auditing, 6(2), 256–271. https://doi.org/10.21009/japa.0602.05

Schmidt, A. F., & Finan, C. (2018). Linear regression and the normality assumption. Journal of Clinical Epidemiology, 98, 146–151. https://doi.org/10.1016/j.jclinepi.2017.12.006

Sihotang, C., Gaol, M. B. L., & Manurung, A. (2024). Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(1), 235–244. https://doi.org/10.37481/jmeb.v4i1.699

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. https://doi.org/10.2307/1882010

Syahputra, M. D. H., Anshari, R., & Pribadi, M. I. (2025). Dampak Keahlian Komite Audit dan Frekuensi Rapat Komite Audit Terhadap Kualitas Pelaporan Keuangan di Sektor Infrastruktur. IKRAITH-EKONOMIKA, 8(2), 624–632.

Tan, N. A., & Chariri, A. (2022). PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, AKTIVITAS KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP KECURANGAN LAPORAN KEUANGAN. DIPONEGORO JOURNAL OF ACCOUNTING, 11(4), 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/36368

Zakaria, K. M., Nawawi, A., & Salin, A. S. A. P. (2016). Internal controls and fraud – empirical evidence from oil and gas company. Journal of Financial Crime, 23(4), 1154–1168. https://doi.org/10.1108/JFC-04-2016-0021


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License