Improving The Integrity Of Soes: Governance Study On The Level Of Fraud In The Company Listed On The Idx (2020-2023)

Arif Rahmadiansyah, Fina Nadatusilmi, Latif Nur Rochman, Muhammad Sendy Permana Melghit, Reskino Reskino

Abstract


This study aims to analyze the influence of corporate governance, represented by the number of audit committees, the proportion of independent commissioners, and the number of internal board meetings, on the level of fraud in state-owned enterprises (BUMN) during the period of 2020–2023. The research method used is a literature study with a quantitative descriptive approach using secondary data as the data source. The data obtained from BUMN companies listed on the Indonesia Stock Exchange (IDX) is processed and analyzed using Stata software. The results show that the number of audit committees and the number of internal board meetings can reduce the level of fraud, but their impact is not significant. On the other hand, the proportion of independent commissioners tends to increase the level of fraud, although this effect is also not significant. This study emphasizes the importance of companies improving the quality and competence of the audit committee and independent commissioners to perform their oversight roles more effectively. Additionally, corporate financial reporting needs to be enhanced to achieve transparency and accountability in reducing the potential for fraud. Furthermore, the government, as a regulator, must tighten corporate governance requirements and encourage the implementation of technologies, such as digital fraud detection, to improve internal oversight systems and minimize fraud risks.

 

Keywords: Corporate Governance, Audit Committee, Independent Commissioners, Internal Board Meetings, Fraud, Transparency, Accountability


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DOI: http://dx.doi.org/10.31000/jast.v5i1.13758

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