Pengaruh Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan terhadap Kecurangan Laporan Keuangan pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024
Keywords:
Pertanggungjawaban Sosial Perusahaan, Tata Kelola Perusahaan, Kecurangan Laporan Keuangan, Kepemilikan InstitusionalAbstract
Kecurangan laporan keuangan masih menjadi ancaman serius bagi integritas pasar modal Indonesia, dan sektor konstruksi tergolong sangat rentan karena penggunaan metode pengakuan pendapatan berbasis persentase penyelesaian, kontrak jangka panjang, serta nilai transaksi yang besar menyebabkan laba yang dilaporkan sangat bergantung pada estimasi manajemen. Penelitian ini menganalisis apakah pengungkapan pertanggungjawaban sosial perusahaan (CSR) dan mekanisme tata kelola perusahaan mampu menekan kecurangan laporan keuangan pada perusahaan konstruksi di Indonesia. Berlandaskan teori keagenan, penelitian ini menguji pengaruh pengungkapan CSR, kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, dan frekuensi rapat dewan komisaris terhadap indikasi kecurangan laporan keuangan. Melalui metode purposive sampling diperoleh 21 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama 2021–2024 dengan 84 observasi perusahaan-tahun yang bersumber dari laporan tahunan auditan dan laporan keberlanjutan. Kecurangan laporan keuangan diproksikan dengan Fraud Score Model (F-Score) dari Dechow, Ge, Larson, dan Sloan (2011) yang mengombinasikan kualitas akrual dan kinerja keuangan, sedangkan pengungkapan CSR diukur menggunakan indeks pengungkapan berbasis Global Reporting Initiative. Data dianalisis dengan regresi data panel menggunakan EViews 12, dan uji Chow, Hausman, serta Lagrange Multiplier menetapkan random effect model sebagai estimator yang tepat. Hasil penelitian menunjukkan bahwa kepemilikan institusional (β = −0,329; p = 0,0002) dan ukuran dewan komisaris (β = −0,312; p = 0,0007) berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan pengungkapan CSR, kepemilikan manajerial, dan frekuensi rapat dewan komisaris tidak berpengaruh signifikan. Model penelitian menjelaskan 68,50% variasi F-Score.
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