DETERMINAN FRAUDULENT FINANCIAL REPORTING DENGAN KEBERAGAMAN DEWAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

RIZQI, PUTRI ALFFIYAH and Fuadah, Luk Luk and Thamrin, KM. Husni (2025) DETERMINAN FRAUDULENT FINANCIAL REPORTING DENGAN KEBERAGAMAN DEWAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Masters thesis, Sriwijaya University.

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Abstract

This research is encouraged by widespread cases of fraudulent financial reporting in the Indonesian infrastructure sector, which reflects weak internal controls and the role of external audits, and demonstrates the importance of identifying factors that trigger fraudulent financial reporting. This study aims to examine the influence of external pressure, ineffective monitoring, auditor turnover, board turnover, CEO duality, and political connections on fraudulent financial reporting, with board diversity as a moderating variable. This study used a quantitative approach with secondary data from 45 infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. Data analysis was conducted using panel data regression with Eviews software. The results of the study indicate that external pressure has a significant positive effect on fraudulent financial reporting, while ineffective monitoring. auditor turnover, board of directors turnover, and CEO duality have a significant negative effect on fraudulent financial reporting. However, political connections have no significant effect. The findings also indicate that board diversity weakens external pressure and ineffective monitoring, while board diversity strengthens CEO duality's impact on fraudulent financial reporting. However, board diversity does not moderate the effects of auditor turnover, board turnover, and political connections on fraudulent financial reporting. Theimplications of these findings emphasize the importance of strengthening corporate governance through independent oversight, transparent leadership structures, and board diversity to minimize the risk of fraudulent financial reporting.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Tekanan Eksternal, Pengawasan Yang Kurang Efektif, Pergantian Auditor, Pergantian Direksi, Dualitas CEO, Koneksi Politik, Fraudulent Financial Reporting, Keberagaman Dewan
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Putri Alffiyah Rizqi
Date Deposited:	31 Jul 2025 01:50
Last Modified:	31 Jul 2025 01:50
URI:	http://repository.unsri.ac.id/id/eprint/181741

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