The Influence of Financial Stability and Good Corporate Governance on Financial Reporting Fraud in LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 Period
DOI:
https://doi.org/10.55927/esa.v5i4.30Keywords:
Financial Stability, Good Corporate Governance, Financial Reporting FraudAbstract
This study aims to examine the influence of financial stability and good corporate governance on financial reporting fraud among companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2022–2025 period. The study utilizes secondary data in the form of annual financial reports and employs multiple linear regression analysis. The results indicate that financial stability and the independent board of commissioners do not have a significant effect on financial reporting fraud, whereas the audit committee has a positive effect on financial reporting fraud. These findings suggest that corporate governance mechanisms are not yet fully effective in curbing financial reporting fraud practices
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