The effect of plurarism gender on board, financial expertice of chief excecutive officer, and political connection towards fraudulent financial reporting in Indonesia

Ismanto, Chika Meyora (2022) The effect of plurarism gender on board, financial expertice of chief excecutive officer, and political connection towards fraudulent financial reporting in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Maksud dari penelitian ini adalah untuk menguji potensi kecurangan terhadap laporan keuangan berdasarkan pengeruh jenis kelamin dan keahlian serta koneksi politik. Pelaporan keuangan diukur dengan pengukuran kemampuan manajerial yang diwalikan oleh variabel M-Score, gender on board, keahlian keuangan (financial expertise), dan koneksi politik (political connection). Populasi yang digunakan dalam penelitian ini adalah perusahaan di Indonesia yang terdaftar di S&P Capital IQ pada tahun 2018-2021. Sampel yang digunakan menggunakan total 100 perusahaan yang bergerak di bidang industrial yang mempublikasikan laporan tahunannya setiap tahun dan mengungkapkan auditor eksternalnya pada indeks saham Indonesia. Data dalam penelitian ini diuji menggunakan aplikasi statistik STATA 17. Kajian dalam penelitian menunjukan hasil sebagai berikut : penganruh gender on board terhadap kecurangan laporan keuangan berdampak signifikan, pengaruh koneksi politik terhadap kecuarangan laporan keuangan tidak signifikan Juga, keahlian keuangan (financial expertise) terhadap kecurangan pelaporan keuangan tidak dapat diidentifikasi./The view of this study is to examine the effect gender and expertise, and political connection on fraudulent financial statement. Financial Reporting is measure by managerial ability which present with M-SCORE variable, gender on board, financial expertise, and political connection. The population being used in this study are the countries in Indonesia which are listed in IDX and S&P Capital IQ on 2018-2021. In this study, a total of 100 industrial enterprises whose annual reports were made public and who disclosed their external auditors on Indonesia stock exchange were chosen on purpose. STATA 17 is used to test the sample in this study using the multiple regression method. Study in this study show the following result: the impact of gender on board towards fraudulent financial statement are significant, the impact of political connection towards fraudulent financial statement are insignificant. Also, financial expertise towards fraudulent financial statement is can’t be define.

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