Pengaruh Good Corporate Governance dan Manajemen Risiko terhadap Praktik Fraud pada Sektor Perbankan
DOI:
https://doi.org/10.31004/riggs.v5i2.10222Keywords:
Good Corporate Governance, Manajemen Risiko, Fraud, Dechow F-Score, PerbankanAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Manajemen Risiko terhadap praktik fraud pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan tata kelola perusahaan, dan laporan manajemen risiko. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 14 perusahaan perbankan dengan total 70 observasi. Praktik fraud diukur menggunakan metode Dechow F-Score, sedangkan GCG diukur melalui indeks komposit yang terdiri atas persentase komisaris independen, jumlah komite audit, dan frekuensi rapat dewan komisaris. Manajemen Risiko diproksikan menggunakan Risk Management Index (RMI) yang dibentuk dari indikator NPL, CAR, dan RBBR. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics setelah melalui pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh negatif dan signifikan terhadap fraud, yang berarti semakin baik penerapan GCG maka semakin rendah potensi terjadinya fraudulent financial reporting. Sementara itu, Manajemen Risiko tidak berpengaruh signifikan terhadap fraud. Temuan ini mengindikasikan bahwa efektivitas pencegahan fraud pada sektor perbankan lebih dipengaruhi oleh kualitas penerapan tata kelola perusahaan dibandingkan formalitas pengungkapan manajemen risiko. Selain itu, hasil penelitian memberikan bukti empiris bahwa mekanisme pengawasan yang efektif mampu memperkuat transparansi, akuntabilitas, dan integritas pelaporan keuangan. Implikasi penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen, regulator, investor, dan pemangku kepentingan lainnya dalam meningkatkan kualitas tata kelola perusahaan serta memperkuat strategi pencegahan fraud secara berkelanjutan di industri perbankan Indonesia. Penelitian ini juga memperkaya literatur mengenai hubungan tata kelola, risiko, dan fraud di Indonesia modern.
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