PENGARUH KEBERAGAMAN GENDER DAN KEAHLIAN FINANSIAL TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AROGANSI CEO SEBAGAI VARIABEL MODERASI (STUDI PADA SEKTOR KONSTRUKSI DI INDONESIA DAN SINGAPURA)

    Ivana Rosa Purbaningrum, - and Agus Widarsono, - and Nono Supriatna, - (2025) PENGARUH KEBERAGAMAN GENDER DAN KEAHLIAN FINANSIAL TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AROGANSI CEO SEBAGAI VARIABEL MODERASI (STUDI PADA SEKTOR KONSTRUKSI DI INDONESIA DAN SINGAPURA). S2 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengeksplorasi hubungan antara keberagaman gender di direksi dan komisaris, keahlian finansial, dan financial statement fraud dengan arogansi CEO sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel penelitian terdiri dari 55 perusahaan yang beroperasi di sektor konstruksi, dengan periode pengamatan selama tiga tahun, menghasilkan total 165 sampel. Metode pengujian yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM), yang memungkinkan untuk mengungkap dan mengukur hubungan kompleks antar variabel yang diteliti. Hasil penelitian menunjukkan bahwa keberagaman gender memiliki pengaruh negatif terhadap financial statement fraud. Selanjutnya, keahlian finansial terbukti memiliki pengaruh positif terhadap financial statement fraud pada perusahaan sektor konstruksi di Indonesia dan Singapura pada tahun 2022-2024. Namun, arogansi CEO tidak dapat memoderasi pengaruh keberagaman gender dan keahlian finansial terhadap financial statement fraud pada periode yang sama. Temuan ini memberikan wawasan tentang faktor-faktor yang mempengaruhi manipulasi laporan keuangan di sektor konstruksi, serta menunjukkan bahwa pengaruh keberagaman gender dan keahlian finansial lebih dominan dibandingkan dengan peran arogansi CEO. This study aims to explore the relationship between gender diversity on the board of directors and commissioners, financial expertise, and financial statement fraud, with CEO arrogance as a moderating variable. The study adopts a quantitative approach with descriptive and verification methods. The research sample consists of 55 companies operating in the construction sector, with an observation period of three years, resulting in a total of 165 samples. The testing method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM), which enables the identification and quantification of complex relationships between the variables under study. The results indicate that gender diversity has a negative effect on financial statement fraud. In contrast, financial expertise has a positive effect on financial statement fraud in construction sector companies in Indonesia and Singapore during the period from 2022 to 2024. However, CEO arrogance does not moderate the relationship between gender diversity, financial expertise, and financial statement fraud in the same period. These findings offer insights into the factors influencing financial statement manipulation in the construction sector, suggesting that the impact of gender diversity and financial expertise is more significant than the role of CEO arrogance.

    Baca Full Text klik disini
    [thumbnail of T_PEA_2415579_Title.pdf] Text
    T_PEA_2415579_Title.pdf
    Download (1MB)
    [thumbnail of T_PEA_2415579_Chapter1.pdf] Text
    T_PEA_2415579_Chapter1.pdf
    Download (435kB)
    [thumbnail of T_PEA_2415579_Chapter2.pdf] Text
    T_PEA_2415579_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (490kB) | Request a copy
    [thumbnail of T_PEA_2415579_Chapter3.pdf] Text
    T_PEA_2415579_Chapter3.pdf
    Download (388kB)
    [thumbnail of T_PEA_2415579_Chapter4.pdf] Text
    T_PEA_2415579_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (611kB) | Request a copy
    [thumbnail of T_PEA_2415579_Chapter5.pdf] Text
    T_PEA_2415579_Chapter5.pdf
    Restricted to Staf Perpustakaan
    Download (317kB) | Request a copy
    [thumbnail of T_PEA_2415579_Chapter6.pdf] Text
    T_PEA_2415579_Chapter6.pdf
    Download (284kB)
    [thumbnail of T_PEA_2415579_Appendix.pdf] Text
    T_PEA_2415579_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (326kB) | Request a copy
    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S2)
    Additional Information: https://scholar.google.com/citations?user=qX5FFJAAAAAJ&hl=en IDSINTA Dosen Pembimbing Agus Widarsono: 5993330 Nono Supriatna: 5995836
    Uncontrolled Keywords: Keberagaman gender, keahlian finansial, financial statement fraud, arogansi CEO. Gender diversity, financial expertise, financial statement fraud, CEO arrogance.
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
    H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > S2 Magister Ilmu Akutansi
    Depositing User: Ivana Rosa Purbaningrum
    Date Deposited: 27 Nov 2025 01:04
    Last Modified: 27 Nov 2025 01:04
    URI: http://repository.upi.edu/id/eprint/143066

    Actions (login required)

    View Item View Item