PENGARUH FRAUD TRIANGLE DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016)

CANDRA, AGEL SEPTO (2018) PENGARUH FRAUD TRIANGLE DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to examine the effect of Good Corporate Governance (GCG) with the Financial stability, Nature of industry, Auditor Change and effect of Good Corporate Governance (GCG) with the size Board of Commissioners, Board Composition of Independent Commissioners, Audit Committee on the Financial Statement Fraud with Earning Management. Sampling research used purposive sampling method with 128 manufacturing sector industry consumer goods companies listed on Indonesia Stock Exchange (IDX) in 2013 until 2016 period. This research used Multiple Linear Regression Analysis method to tested hypothesis. The result of this research shows the size of Financial stability significantly affect the Financial Statement Fraud and Nature of industry, Auditor Change, Board of Commissioners, Board Composition of Independent Commissioners, Audit Committee doesn’t significantly affect the Financial Statement Fraud. Key word: fraud, fraud triangle, financial stability, nature of industry, Good Corporate Governance (GCG), Earning Management. Penelitian ini bertujuan untuk menguji pengaruh Fraud Triangle diukur dengan financial stability, nature of industry, pergantian KAP dan Pengaruh Good Corporate Governance (GCG) diukur dengan ukuran dewan komisaris, komposisi dewan komisaris independen, rapat komite audit terhadap kecurangan laporan keuangan yang diproksikan dengan manajemen laba. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yang terdiri dari 128 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2013-2016. Analisis regresi linear berganda digunakan untuk menguji hipotesis dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa financial stability, berpengaruh terhadap kecurangan laporan keuangan dan nature of indusry,pergantian KAP, ukuran dewan komisaris, komposisi dewan komisaris independen, komite audit tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: fraud, fraud triangle, financial stability, nature of industry, Good Corporate Governance (GCG), manajemen laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 073
NIM: 43216120224
Uncontrolled Keywords: fraud, fraud triangle, financial stability, nature of industry, Good Corporate Governance (GCG), manajemen laba.
Subjects: 600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 648 Housekeeping, Household Sanitation/Pekerjaan Rumah Tangga, Sanitasi Rumah Tangga > 648.1 Laundering and Related Opreations/Pencucian Uang dan Operasi Terkait
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.3 Office Management/Manajemen Kantor, Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 22 Sep 2018 03:59
Last Modified: 24 Sep 2018 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/44666

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