Peran Risiko Operasional Dalam Memoderasi Pengaruh Corporate Governance Terhadap Financial Statement Fraud

Dinesh Basti Farani* -  Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk, Indonesia

DOI : 10.2426/10.24269

Dinesh Basti Farani. Peran Risiko Operasional dalam Memoderasi Pengaruh Corporate Governance terhadap Financial Statement Fraud (Studi pada Bank Umum yang Terdaftar di BEI).

Peningkatan kecurangan pelaporan keuangan yang dilakukan perusahaan publik akan meningkatkan kekhawatiran di kalangan masyarakat, termasuk investor, auditor, kreditur dan pemangku kepentingan lainnya. Aktivitas fraud yang dilakukan oleh perusahaan berpotensi meningkatkan biaya risiko operasional, yakni berupa denda atau sanksi yang harus ditanggung apabila perusahaan terdeteksi melakukan penipuan (fraud). Corporate governance merupakan salah satu cara untuk mengurangi tindakan-tindakan ilegal yang dilakukan oleh pihak manajemen, khususnya yang terkait dengan kecurangan laporan keuangan perusahaan.

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate governance terhadap financial statement fraud pada perusahaan perbankan yang terdaftar di BEI dengan dimoderasi oleh risiko operasional. Pengembangan model penelitian dilakukan dengan mengkaji dan menganalisis ulang baik pengaruh langsung antara corporate governance terhadap financial statement fraud, maupun pengaruh tidak langsungnya melalui peran moderasi risiko operasional.

Sampel yang digunakan dalam penelitian ini adalah Bank Umum yang terdaftar di BEI. Berdasarkan kriteria populasi yang ditetapkan, maka diperoleh jumlah populasi sebanyak 25. Teknik pengambilan sampel yang digunakan adalah metode sensus, dengan periode pengamatan selama tiga tahun, sehingga total unit data yang diolah adalah sebanyak 75 unit. Analisis data menggunakan model analisis regresi moderasi dengan metode Moderated Regression Analysis (MRA), yang dilakukan melalui bantuan software SPSS versi 23.

Hasil penelitian menunjukkan bahwa pelaksanaan corporate governance dapat meningkatkan tindakan financial statement fraud yang dilakukan oleh Bank. Sebaliknya interaksi pelaksanaan corporate governance dengan risiko operasional dapat menurunkan tindakan financial statement fraud yang dilakukan oleh Bank. Temuan penelitian memberikan indikasi bahwa ketika Bank mengkalkulasi besarnya risiko operasional dalam pengelolaan bisnis mereka, maka tindakan kecurangan pada publikasi laporan keuangan akan dikurangi atau diturunkan. Bagi penelitian selanjutnya disarankan untuk menggunakan pengembangan model analisis berdasarkan kapitalisasi pasar sehingga bisa didapatkan hasil analisa secara lebih komprehensif.

Keywords
Corporate Governance, Financial Statement Fraud, Risiko Operasional
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