The Characteristic Influence of the Board of Commissioners, on Financial Reporting Fraud and its Implications on the Value of the Company

This research is motivated by the many fraudulent practices of financial reporting that occur in various countries. Many factors affect financial reporting fraud; one of them is the existence of a board of commissioners. The influence of the board of commissioners through its various characteristics to financial reporting fraud, among others, measures independence and gender diversity. This will affect the perception and decision of investors towards the company, which in turn will affect the value of the company. The purpose of this study was to analyze the influence of the board of commissioners' characteristics on financial reporting fraud that has implications for the value of the company. This research uses quantitative methods. Indications of financial reporting fraud in the study were measured by the Beneish M-Score (BMS). The results showed that the Size of the Board of Commissioners had a significant effect on Financial Reporting Fraud, and the Size of the Board of Commissioners had a significant effect on the value of the Company