Vika Izza Istania, 7211417204 (2021) Pengaruh Good Corporate Governance terhadap Fraudulent Financial Reporting dengan Financial Targets sebagai Variabel Moderating pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019. Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

“The Effect of Good Corporate Governance on Fraudulent Financial Reporting with Financial Targets as a Moderating Variable on LQ45 Companies Listed in the Indonesia Stock Exchange in 2017-2019 period.” Final Project. Accounting Major. Faculty of Economics. Universitas Negeri Semarang. Advisor: Trisni Suryarini, S.E., M.Si. Keywords: Fraudulent Financial Reporting, Fraud Pentagon Theory, Managerial Ownership, Institutional Ownership, Board of Independece Commissioners, Financial Targets Fraudulent financial reporting is a deliberate and conscious manipulation of financial statement with the aim of misleading users of financial statements in order to obtain personal or group benefits. The purposes of this study is to analyze the effect of good corporate governance on fraudulent financial reporting and the role of profitability and leverage in moderating this relationship. Companies that go public in the LQ45 index and listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period are the population in this research. The sampling technique used purposive sampling technique with 18 companies, outlier data of 3 units, and 51 analysis units. The data analysis used Moderated Regression Analysis (MRA) called the absolute diference value test. The findings showed that managerial ownership, institutional ownership, board of independence commissioners did not have significant effect on fraudulent financial reporting. Leverage weaken the effect of managerial ownership on fraudulent financial reporting. However, leverage is unable to moderate the effect of institutional ownership, board of independence commissioners on fraudulent financial reporting. Profitability is unable to moderate the influence between managerial ownership, institutional ownership, board of independence commissioners on fraudulent financial reporting. The conclusion of this study is good corporate governance have no significant effect on fraudulent financial reporting. Suggestion from this research is that the company is expected to continue to improve the quality of corporate governance in accordance with the principles of GCG to prevent fraud. The implementation of good corporate governance or GCG is beneficial to improve company performance, company operational effieciency so that company accountability and integrity are mainted. Future research is expected to develop and add variables that can reflect and describe the overall corporate governance mechanism and enlarge the sample by using a longer observation period.

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