Diversifikasi Dewan Komisaris dan Fraudulent Financial Reporting

Abstract

The phenomenon of fraud is one of the serious violations in the business world, which not only damages the Company's reputation, but can also make the Company go bankrupt. One type of fraud is financial reporting fraud. Diversification of the board of commissioners including independent commissioners, female commissioners, foreign commissioners, and commissioner education is believed to be able to reduce the potential for financial reporting fraud, improve supervision, and improve the integrity of the Company. This study uses secondary data obtained through the Indonesian Stock Exchange and the websites of each Company so that the data that can be analyzed is 39 companies. The number of observations in this study is 195 observations from 2019 to 2023. Logistic regression analysis used in this study resulted in independent commissioners and commissioner education having a negative effect on fraudulent financial reporting. While foreign commissioners and female commissioners had no effect on fraudulent financial reporting.