Pengaruh Kualitas Audit Dan Efektivitas Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia
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Penelitian ini bertujuan menganalisis pengaruh kualitas audit, komisaris independen, komite audit, dan kepemilikan institusional terhadap kecurangan laporan keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif verifikatif dengan data sekunder berupa laporan tahunan dan laporan keuangan. Sampel ditentukan melalui purposive sampling terhadap 36 perusahaan sektor energi, menghasilkan 180 observasi selama periode pengamatan lima tahun. Pengujian hipotesis dilakukan melalui regresi data panel dengan bantuan program EViews 13. Hasil penelitian menunjukkan komisaris independen dan komite audit berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan, sedangkan kualitas audit dan kepemilikan institusional tidak berpengaruh signifikan. Secara simultan, keempat variabel berpengaruh signifikan dengan kemampuan menjelaskan sebesar 12,15% variasi kecurangan laporan keuangan (adjusted R²), sedangkan sisanya dipengaruhi faktor lain di luar model. Temuan ini menegaskan bahwa efektivitas mekanisme pengawasan lebih ditentukan oleh kualitas pelaksanaan fungsi pengawasan, bukan sekadar keberadaan strukturnya.
This study analyzes the effect of audit quality, independent commissioners, audit committee, and institutional ownership on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange during 2020-2024.This study uses a quantitative descriptive-verificative approach with secondary data from annual reports and financial statements. The sample consists of 36 energy sector companies selected through purposive sampling, yielding 180 observations. Hypothesis testing was conducted using panel data regression with EViews 13.The results show that independent commissioners and the audit committee have a negative and significant effect on financial statement fraud, while audit quality and institutional ownership have no significant effect. Simultaneously, all four variables have a significant effect, explaining 12.15% of the variation in financial statement fraud (adjusted R-squared), with the remainder explained by factors outside the model. These findings confirm that oversight effectiveness depends more on the quality of implementation than on the mere existence of governance structures.
Kata Kunci: Kualitas Audit; Komisaris Independen; Komite Audit; Kepemilikan Institusional; Kecurangan Laporan KeuanganTeks Lengkap:
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DOI: https://doi.org/10.37531/bijac.v7i2.12481
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