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All Journal Journal of Research Applications in Community Services Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Steffi Lituhayu Van Tama
Universitas Brawijaya
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

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Pengaruh Karakteristik Ceo dan Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Steffi Lituhayu Van Tama; Nurul Fachriyah
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of CEO characteristics (utilizing the proxies of CEO age and CEO citizenship) and Good Corporate Governance (utilizing the proxies of the proportion of independent commissioners and audit committee meetings) on financial statement fraud. This study employs quantitative approach involving secondary data of the annual reports and financial reports of 2017-2021. The population includes consumer goods companies listed on the Indonesia Stock Exchange, from which 130 samples according to the criteria are selected. Based on multiple regression analysis, the results of this study indicate that the CEO citizenship has a positive effect on financial statement fraud while the CEO age, the proportion of independent commissioners, and audit committee meetings have no effect on financial statement fraud. Based on the results of this study, the implications of this study are theoretical implications for the Upper Echelons theory that financial statement fraud can be caused by CEO characteristics. In addition, this study also provides practical implications for company management in minimizing the potential for fraudulent financial statements.
Co-Authors Made Sudarma Nurul Fachriyah