Pengaruh Good Corporate Governance, Financial Distress, dan Kualitas Audit terhadap Fraud Laporan Keuangan (Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Financial statements have an important role for the company's internal and external parties. However, the rampant practice of fraud, especially in pharmaceutical companies, demands high integrity in its presentation. This study analyzes the influence of independent commissioners, managerial ownership, financial distress, and audit quality on financial statement fraud in 30 pharmaceutical companies listed on the IDX for the 2020-2023 period, using multiple linear regression. The results of the analysis show that independent commissioners and managerial ownership have no effect on financial statement fraud, while financial distress and audit quality have a significant effect. These findings emphasize the importance of strengthening the role of independent commissioners and improving audit quality. It is recommended that further research include other sectors for a broader comparison as well as adding variables such as company size and profitability. A mixed-methods approach, including interviews with management and auditors, can enrich an understanding of financial statement fraud prevention.