Fitria, Berliana Aini (2026) PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020–2024. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine the effect of Good Corporate Governance (GCG) and corporate complexity on fraudulent financial statements in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from companies' annual reports and financial statements. The research sample was determined through a purposive sampling technique based on predetermined criteria to ensure its relevance to the research objectives. The implementation of Good Corporate Governance was measured using a disclosure index that reflects the five fundamental principles of GCG, namely transparency, accountability, responsibility, independence, and fairness. Corporate complexity was proxied by the number of subsidiaries, while fraudulent financial statements were identified using the Beneish M-Score model. The data were analyzed using panel data regression with the Fixed Effect Model (FEM). The findings reveal that Good Corporate Governance has a significant effect on fraudulent financial statements, indicating that stronger corporate governance practices enhance monitoring mechanisms, reduce information asymmetry, and lower the likelihood of financial statement manipulation. In contrast, corporate complexity does not have a significant effect on fraudulent financial statements, suggesting that the number of subsidiaries is not sufficient to explain the occurrence of financial reporting manipulation in pharmaceutical sub-sector companies. These findings are expected to contribute to the development of corporate governance literature and provide practical insights for strengthening fraud prevention strategies and improving the quality of financial reporting. Keywords: Beneish M-Score, Corporate Complexity, Fraudulent Financial Statements, Good Corporate Governance, Pharmaceutical Sub-Sector
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance L Education > L Education (General) |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | BERLIANA AINI FITRIA | ||||||||
| Date Deposited: | 10 Jul 2026 08:09 | ||||||||
| Last Modified: | 10 Jul 2026 08:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48781 |
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