Dewan Komisaris, Kepemilikan Institusional dan Pergantian Auditor terhadap Fraud

Abstract

ABSTRAK
Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh dewan komisaris,
kepemilikan institusional, dan pergantan auditor terhadap fraud. Diperoleh 11 perusahaan otomotif
yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 dengan menggunakan metode
purposive sampling. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi
klasik, dan regresi logistic dengan software eviews 12. Hasil penelitian ini menunjukkan bahwa uji
secara parsial dewan komisaris berpengaruh negatif terhadap fraud dan pergantian auditor
berpengaruh positif terhadap fraud, sedangkan kepemilikan institusional tidak berpengaruh terhadap
fraud. Secara simultan, dewan komisaris, kepemilikan institusional dan pergantian auditor
berpengaruh secara bersama-sama terhadap fraud. Nilai koefisien determinasi menunjukkan bahwa
ketiga variabel bebas mempengaruhi fraud sebesar 70,61% dan sisanya 29,39% dijelaskan oleh
variabel di luar model.
Kata Kunci : Komisaris, Kepemilikan Institusional, Pergantian Auditor, Fraud.
ABSTRACT
The purpose of this study was to examine and analyze the influence of the board of commissioners,
institutional ownership and auditor turnover on fraud. Obtained 11 automotive companies listed on
the Indonesia Stock Exchange (IDX) for the 2018-2022 period using a purposive sampling method.
The data analysis techniques used are descriptive statistics, classical assumption tests, and logistic
regression with eviews 12 software. The results of this study indicate that the partial test, the board
of commissioners has a negative effect on fraud and auditor turnover has a positive effect on fraud,
while institutional ownership has no effect on fraud. Simultaneously, the board of commissioners,
institutional ownership and auditor turnover have a joint effect on fraud. The coefficient of
determination shows that the three independent variables affect fraud by 70.61% and the remaining
29.39% is explained by variables outside the model..
Keywords : Commissioners, Institutional Ownership, Auditor Change, Fraud