Abstract :

The purpose of this study was to analyze how Good Corporate Governance mechanisms, as represented by the the board of commissioners, audit committee, institutional ownership, and whistleblowing system, affect indications of financial statement fraud in state-owned enterprises listed on the Indonesia Stock Exchange during the 2020-2024 period. This research was conducted on state-owned enterprises listed on the Indonesia Stock Exchange. Data were obtained through the official website of the Indonesia Stock Exchange at www.idx.com. The sampling technique used was purposive sampling, resulting in a sample of 17 state-owned enterprises listed on the Indonesia Stock Exchange during the 2020-2024 period. The analysis was carried out using panel data multiple linear regression with the assistance of  EViews statistical software. The results of this study indicate that the audit committee variable has an effect on indications of financial statement fraud. Meanwhile, the board of commissioners, institutional ownership, and whistleblowing system variables do not have a significant effect on indications of financial statement fraud.

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Keywords :

Good Corporate Governance, indications of financial statement fraud

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