Moderasi Transparansi Media Sosial pada Pengaruh Koneksi Politik terhadap Indikasi Kecurangan Laporan Keuangan

Frandy E F Karundeng; Pricilia J Pesak

doi:10.59086/jam.v2i1.268

Authors

Frandy E F Karundeng Universitas Negeri Manado
Pricilia J Pesak

DOI:

https://doi.org/10.59086/jam.v2i1.268

Keywords:

Political Connection , Fraudulent Financial Statements , Social Media , Corruption , Mining Company

Abstract

Banyak top management perusahaan di Indonesia yang terkoneksi secara politik. Sayangnya, banyak juga kasus korupsi di Indonesia yang melibatkan perusahaan-perusahaan yang memiliki koneksi politik. Oleh karena itu, penelitian ini dilakukan untuk menguji dan menganalisis pengaruh koneksi politik terhadap indikasi kecurangan laporan keuangan. Selanjutnya, melihat perkembangan penyebaran informasi melalui media sosial yang begitu cepat dan mudah, maka transparansi media sosial digunkan sebagai variabel yang moderasi hubungan antara koneksi politik dan kecurangan laporan keuangan. Penelitian ini dalakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021, dan menggunakan alat uji statistik smartPLS. Hasil penelitian menunjukkan bahwa koneksi politik tidak berpengaruh pada indikasi kecurangan laporan keuangan. Berdasarkan model Bensih M-Score, perusahaan tidak tergolong sebagai manipulator laporan keuangan. Selain itu, para elit politik dalam perusahaan juga akan cenderung untuk menjaga legitiamasi dari masyarakat, sebab jika informasi kecurangan terungkap di publik, maka akan merusak citra publik dan bisa mengancam karir politknya. Begitu juga dengan transparansi media sosial tidak mampu memoderasi karena masyarakat menganggap informasi yang diungkapkan perusahaan tidak merefleksikan kondisi yang sebenarnya. Akhirnya, penelitian ini diharapkan bisa menjadi sumber masukan yang valid dalam mentukan indikasi kecurangan laporan keuangan, serta bisa menjadi bahan pertimbangan bagi perusahaan dalam menentukan komposisi dewan komisaris dan direksi perusahaan.
There are many top management of companies in Indonesia who are politically connected. Unfortunately, there are also many corruption cases in Indonesia that involving companies with political connections. Therefore, this study was conducted to examine and analyze the effect of political connections on indications of fraudulent financial statements. Furthermore, looking at the fast and easy dissemination of information through social media, the social media transparency is used as a variable that moderates the relationship between political connections and fraudulent financial statements. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2020-2021, and used the smartPLS statistical test tool. The results of the study showed that political connections have no effect on indications of fraudulent financial statements. Based on the Benih M-Score model, the sample companies is not classified as a financial statements manipulator. In addition, the political elites within the company will also tend to maintain legitimacy from the public, because if fraudulent information is revealed, it will harm the public image and could threaten their political career. Likewise, the transparency of social media is not able to moderate because the public considers that the information disclosed by the companies do not reflect the real conditions. Finally, this research is expected to be a valid source of input in determining indications of fraudulent financial statements, and can be taken into consideration by companies in determining the composition of the company's board of commissioners and directors.

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