Pengaruh ESG Disclosure terhadap Kecurangan Laporan Keuangan

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on ESG disclosure as a fraud deterrent, useful for disclosure effectiveness research.

🏢実務担当者:Highlights that robust ESG disclosure can strengthen internal controls and reduce fraud risk.

🏛政策担当者:Supports the case for mandatory ESG disclosure as a tool for corporate accountability.

Abstract. Financial statement fraud remains an important issue among Non-Financial State-Owned Enterprises (SOEs), particularly amid increasing demands for transparency and sustainability. This condition raises questions regarding the extent to which ESG disclosure can serve as a control mechanism capable of reducing opportunities for financial statement fraud. This study aims to describe the level of ESG disclosure, identify indications of financial statement fraud, and analyze the effect of ESG disclosure on financial statement fraud in Non-Financial SOEs listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research employs a quantitative method with a descriptive-verificative approach, involving 17 companies with a total of 68 observations selected through purposive sampling. Financial statement fraud was measured using the Beneish M-Score, while hypothesis testing was conducted using panel data regression. The results show that several observations are indicated to have engaged in manipulation, and ESG disclosure is proven to have a significant negative effect on financial statement fraud. These findings highlight the importance of ESG disclosure as a transparency instrument to strengthen corporate accountability. Abstrak. Kecurangan laporan keuangan masih menjadi isu yang perlu diperhatikan pada perusahaan BUMN Non Keuangan, terutama di tengah meningkatnya tuntutan transparansi dan keberlanjutan. Kondisi ini menimbulkan pertanyaan mengenai sejauh mana ESG Disclosure mampu berperan sebagai mekanisme pengendalian yang dapat mengurangi peluang terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk menggambarkan tingkat ESG Disclosure, mengidentifikasi indikasi kecurangan laporan keuangan, serta menganalisis pengaruh ESG Disclosure terhadap kecurangan laporan keuangan pada perusahaan BUMN Non Keuangan yang terdaftar di BEI tahun 2021–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif verifikatif, melibatkan 17 perusahaan dengan total 68 observasi yang dipilih melalui purposive sampling. Pengukuran kecurangan laporan keuangan dilakukan menggunakan Beneish M-Score, sedangkan pengujian hipotesis dilakukan dengan regresi data panel. Hasil penelitian menunjukkan bahwa terdapat observasi yang terindikasi melakukan manipulasi dan ESG Disclosure terbukti berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Temuan ini menjelaskan pentingnya ESG Disclosure sebagai instrumen transparansi untuk meningkatkan akuntabilitas perusahaan.

• semanticscholar https://proceedings.unisba.ac.id/index.php/BCSA/article/download/23561/9994first seen 2026-07-18 07:37:23