KHOLIDIN, M. ABDUL MALIK (2026) PENGARUH TARGET KEUANGAN, STABILITAS KEUANGAN DAN EFEKTIVITAS PENGAWASAN TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
55523110001-M. Abdul Malik Kholidin-01 Cover - Muhamad Abdul Malik Kholidin..pdf Download (393kB) |
|
Text (BAB I)
55523110001-M. Abdul Malik Kholidin-02 BAB 1 - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (155kB) |
|
Text (BAB II)
55523110001-M. Abdul Malik Kholidin-03 BAB 2 - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (395kB) |
|
Text (BAB III)
55523110001-M. Abdul Malik Kholidin-04 BAB 3 - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (372kB) |
|
Text (BAB IV)
55523110001-M. Abdul Malik Kholidin-05 BAB 4 - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (312kB) |
|
Text (BAB V)
55523110001-M. Abdul Malik Kholidin-06 BAB 5 - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (140kB) |
|
Text (Daftar Pustaka)
55523110001-M. Abdul Malik Kholidin-08 DAFTAR PUSTAKA - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (187kB) |
|
Text (Lampiran)
55523110001-M. Abdul Malik Kholidin-09 LAMPIRAN - Muhamad Abdul Malik Kholidin.pdf Restricted to Registered users only Download (440kB) |
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh target keuangan, stabilitas keuangan, dan efektivitas Pengawasan terhadap kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Kecurangan laporan keuangan diproksikan menggunakan Beneish M-Score sebagai model deteksi manipulasi laba. Target keuangan diukur dengan Return on Assets (ROA), stabilitas keuangan diproksikan melalui perubahan total aset (ACHANGE), sedangkan efektivitas Pengawasan diukur menggunakan proporsi dewan komisaris independen (BDOUT). Penelitian ini menggunakan data panel yang terdiri atas 88 perusahaan manufaktur dengan total 352 observasi. Teknik analisis data dilakukan menggunakan regresi data panel dengan pendekatan Random Effect Model (REM) yang dipilih berdasarkan hasil uji Chow, uji Hausman, dan uji Lagrange Multiplier, dengan bantuan perangkat lunak EViews 13. Hasil pengujian menunjukkan bahwa target keuangan berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sehingga hipotesis pertama diterima. Temuan ini mengindikasikan bahwa semakin tinggi tekanan pencapaian laba, semakin besar kecenderungan manajemen melakukan manipulasi laporan keuangan. Sebaliknya, stabilitas keuangan dan Efektivitas Pengawasan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, sehingga hipotesis kedua dan ketiga ditolak. Hasil tersebut menunjukkan bahwa perubahan aset serta mekanisme pengawasan formal melalui dewan komisaris independen belum mampu secara efektif menekan praktik kecurangan laporan keuangan pada perusahaan manufaktur. Secara teoretis, penelitian ini mendukung Fraud Hexagon Theory, khususnya pada dimensi pressure, sementara dimensi opportunity belum menunjukkan peran yang signifikan dalam konteks penelitian ini. This study aims to analyze the effect of financial targets, financial stability, and ineffective monitoring on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Financial statement fraud is proxied using the Beneish M-Score as a model for detecting earnings manipulation. Financial targets are measured by Return on Assets (ROA), financial stability is proxied by changes in total assets (ACHANGE), while ineffective monitoring is measured by the proportion of independent commissioners (BDOUT). This study employs panel data consisting of 88 manufacturing companies with a total of 352 observations. The data analysis technique uses panel data regression with the Random Effect Model (REM) approach, which is selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test, with the assistance of EViews 13 software. The results indicate that financial targets have a positive and significant effect on financial statement fraud, thus supporting the first hypothesis. This finding suggests that higher pressure to achieve profit targets increases management’s tendency to engage in financial statement manipulation. In contrast, financial stability and ineffective monitoring do not have a significant effect on financial statement fraud, leading to the rejection of the second and third hypotheses. These results imply that changes in asset levels and formal monitoring mechanisms through independent commissioners have not been sufficiently effective in reducing financial statement fraud in manufacturing companies. Theoretically, this study supports the Fraud Hexagon Theory, particularly the pressure dimension, while the opportunity dimension does not demonstrate a significant role within the context of this study.
Actions (login required)
 |
View Item |
