FRAUDULENT FINANCIAL REPORTING: PENGUJIAN TEORI FRAUD PENTAGON PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018
| Main Author: | KADEK FERRY SETIAWAN , 1311031056 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2019
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/60017/1/ABSTRAK.pdf http://digilib.unila.ac.id/60017/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/60017/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/60017/ |
Daftar Isi:
- Penelitian ini bertujuan untuk menguji pengaruh indikator fraud dalam teori fraud pentagon terhadap fraudulent financial reporting pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah variabel pressure dengan proksi financial stability, external pressure, dan financial target, opportunity dengan proksi ineffective monitoring, rationalization dengan proksi change in auditor, capability dengan proski pergantian direksi, dan arrogance dengan proksi ownership by management. Sedangkan variabel dependen yang digunakan adalah fraudulent financial reporting yang diproksikan dengan discretionary accrual. Sampel penelitian ini menggunakan 106 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Data yang digunakan adalah data sekunder yang berupa laporan tahunan perusahaan yang dijadikan sampel penelitian. Alat uji data menggunakan software SPSS 21 meliputi analisis statistic deskriptif, uji asumsi klasik, pengujian goodnes of fit, dan uji hipotesis. Hasil penelitian menunjukan bahwa variabel pressure yang diproksikan dengan external pressure, variabel rationalization yang diproksikan dengan change in auditor, dan variabel capability yang diproksikan dengan pergantian direksi terbukti berpengaruh terhadap fraudulent financial reporting. Sementara variabel pressure dengan proksi financial stability yang diukur dengan current ratio, dan proksi financial target yang diukur dengan return on asset, variabel opportunity dengan proski ineffective monitoring yang diukur dengan rasio dewan komisaris independen, dan variabel arrogance yang diproksikan dengan ownership by management tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: Fraud, Fraud Pentagon, Fraudulent Financial Reporting ABSTRACT This study aims to examine the effect of fraud indicators in pentagon fraud theory on fraudulent financial reporting in companies listed on the Indonesia Stock Exchange. The independent variables used in this study are pressure variables with financial stability, external pressure, and financial target proxy, opportunity with ineffective monitoring proxy, rationalization with change in auditor proxy, capability with proxy change of directors, and arrogance with ownership by management proxy. While the dependent variable used is fraudulent financial reporting which is proxied by discretionary accruals. The sample of this study used 106 companies listed on the Indonesia Stock Exchange in 2016-2018. The data used are secondary data in the form of company annual reports that are used as research samples. Data testing tools using SPSS 21 software include descriptive statistical analysis, classic assumption tests, goodnes of fit testing, and hypothesis testing. The results showed that the pressure variable proxied by external pressure, the rationalization variable proxied by change in auditor, and the capability variable proxied by the change of directors proved to have an effect on fraudulent financial reporting. While the pressure variable with the financial stability proxy as measured by the current ratio, and the financial target proxy as measured by return on assets, the opportunity variable with the ineffective monitoring process as measured by the ratio of the independent board of commissioners, and the arrogance variable proxied by ownership by management has no effect on fraudulent financial statements. Keywords: Fraud, Pentagon Fraud, Fraudulent Financial Reporting