Pengaruh Financial Stability, Financial Targets, dan Effective Monitoring terhadap Financial Statement Fraud (Studi Empiris pada Industri Sektor Konstruksi dan Infrastruktur Tahun 2022–2024)
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Abstract
Penelitian ini bertujuan menganalisis pengaruh financial stability, financial targets, dan effective monitoring terhadap financial statement fraud pada perusahaan sektor konstruksi dan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas untuk menguji hubungan sebab akibat antarvariabel. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dan diperoleh 117 data pengamatan. Pengukuran financial statement fraud dilakukan menggunakan model Beneish M-Score. Variabel financial stability diproksikan dengan perubahan total aset (ACHANGE), financial targets diproksikan dengan Return on Assets (ROA), sedangkan effective monitoring diukur melalui proporsi dewan komisaris independen (BDOUT). Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel berpengaruh terhadap financial statement fraud. Secara parsial, financial stability dan financial targets berpengaruh signifikan, sedangkan effective monitoring tidak berpengaruh signifikan. Temuan ini mendukung Agency Theory dan Fraud Triangle Theory, khususnya elemen pressure dan opportunity sebagai faktor pendorong terjadinya financial statement fraud.
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