SARI, NILAH (2018) PENGARUH FINANCIAL TARGETS, EXTERNAL PRESSURE, INEFFECTIVE MONITORING DAN RATIONALIZATION DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of fraud traingle in detecting of financial statement fraud. In this research there are 4 variables that are hypothesized to effect fraud. These 4 variables derived from the 3 element of fraud triangle they are financial targets, external pressure, ineffective monitoring and rasionalization. This study used fraud companies sample that faced sanction and cases by Otoritas Jasa Keuangan (OJK) that related on OJK’s rules no. VIII G. 7 and IX. E. 2 in 2014-2016. The sample was consisted from 16 fraud companies and 16 non fraud companies during 3 years. This study used purposive sampling with judgment sampling technique, while data processing method was logistic regression analysis. The result showed that financial targets was significant negative influence in detecting of financial statement fraud, while external pressure, ineffective monitoring and rasionalization were not significant influence in detecting of financial statement fraud.. Keywords : Financial Statement Fraud, Financial Targets, External Pressure, Ineffective Monitoring, Rasionalization Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Triangle dalam mendeteksi kecurangan laporan keuangan pada perusahaan publik di Indonesia. Ada 4 variabel dalam penelitian ini yang di duga mempengaruhi kecurangan. Empat variabel tersebut berasal dari 3 elemen fraud triangle yakni variabel Financial targets, External Pressure, Ineffective Monitoring dan Rasionalization. Penelitian ini menggunakan sampel perusahaan fraud yang terkena sanksi dan kasus Otoritas Jasa Keuangan (OJK) terkait dengan peraturan OJK VIII G.7 dan IX. E. 2 pada tahun 2014-2016. Sampel perusahaan terdiri dari 16 perusahaan fraud dan 16 perusahaan non fraud selama 3 tahun. Penelitian ini menggunakan purposive sampling dengan teknik judgment sampling sedangkan metode pengolahan data menggunakan analisis regresi logistik. Hasil penelitian menunjukan bahwa financial targets berpengaruh negatif signifikan dalam mendeteksi kecurangan laporan keuangan sedangkan external pressure, ineffective monitoring dan rasionalization tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata Kunci : Kecurangan Laporan Keuangan, Financial Targets, External Pressure, Ineffective Monitoring, Rasionalization
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