MOTIF KECURANGAN LAPORAN KEUANGAN: PERAN GENDER CFO, KOMPLEKSITAS OPERASI, DAN PENGHARGAAN CEO

Veronica Catherensia, Ricky Ricky

Abstract


ABSTRAK


Penelitian ini didorong oleh meningkatnya kasus kecurangan laporan keuangan di sektor bahan baku Indonesia pasca pandemi, yang dipicu oleh tekanan pemulihan bisnis dan kompleksitas operasional yang tinggi. Tujuan penelitian ini adalah untuk menganalisis pengaruh jenis kelamin CFO, kompleksitas operasional, dan penghargaan direksi terhadap kecurangan laporan keuangan di perusahaan bahan baku selama periode 2020-2024. Deteksi kecurangan dilakukan menggunakan model Beneish M-Score, dan data dianalisis menggunakan regresi logistik pada 320 observasi perusahaan-tahun. Hasil menunjukkan bahwa CFO perempuan cenderung memiliki kemungkinan lebih tinggi untuk terlibat dalam kecurangan dibandingkan dengan CFO laki-laki. Sementara itu, kompleksitas operasional dan penghargaan direksi tidak memiliki pengaruh yang signifikan. Temuan ini menyoroti pentingnya mempertimbangkan faktor gender dalam pencegahan dan pemantauan kecurangan laporan keuangan.


ABSTRACT


This study is motivated by the increasing incidence of financial statement fraud in Indonesia’s basic materials sector after the pandemic, driven by business recovery pressures and high operational complexity. The purpose of this research is to examine the effect of CFO gender, operational complexity, and director awards on financial statement fraud among basic materials companies during the 2020-2024 period. Fraud detection was conducted using the Beneish M-Score model, and data were analyzed using logistic refression on 320 firm-year observations. The results indicate that female CFOs tend to have a higher likelihood of engaging in fraud compared to male CFOs. Meanwhile, operational complexity and director awards have no significant effect. These findings hightlight the importance of considering gender factors in the prevention and monitoring of financial statement fraud.


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DOI: http://dx.doi.org/10.35906/jep.v11i2.2591

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