PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, PROPORSI KOMISARIS INDEPENDEN DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

WIDIANTI, PUTRI (2022) PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, PROPORSI KOMISARIS INDEPENDEN DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and determine the effect of Return On Assets, Debt to Asset Ratio, Proportion of Independent Commissioners and Auditor Replacement on Fraudulent Financial Statements. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 46 companies. This study uses purposive sampling method in determining the sample, where there are 20 companies that meet the sample selection criteria. The data in this study were analyzed using several analytical methods, namely multiple linear regression analysis test, descriptive statistical test, coefficient of determination test, f test and t test. The analysis model in this study uses SPSS v25 software. The results of this study indicate that: (1) return on assets has an effect on financial statement fraud; (2) Debt to asset ratio has no effect on fraudulent financial statements; (3) the proportion of independent commissioners has no effect on fraudulent financial statements; and (4) Auditor change has no effect on financial statement fraud. Keywords: Return On Assets, Debt to Asset Ratio, Proportion of Independent Commissioners, Auditor Replacement, Fraudulent Financial Statement Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Return On Assets, Debt to Asset Ratio, Proporsi Komisaris Independen dan Pergantian Auditor terhadap Kecurangan Laporan Keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2021 yang berjumlah 46 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam menentukan sampel, dimana terdapat 20 perusahaan yang memenuhi kriteria pemilihan sampel. Data dalam penelitian ini dianalisa menggunakan beberapa teknik metode analisis yakni uji analisis regresi linear berganda, uji statistik deskriptif, uji koefisien determinasi, uji f dan uji t. Model analisis dalam penelitian ini menggunakan software SPSS v25. Hasil dari penelitian ini menunjukkan bahwa: (1) return on assets berpengaruh terhadap kecurangan laporan keuangan; (2) Debt to asset ratio tidak berpengaruh terhadap kecurangan laporan keuangan; (3) proporsi komisaris independen tidak berpengaruh terhadap kecurangan laporan keuangan; dan (4) Pergantian Auditor tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci : Return On Asset, Debt to Asset Ratio, Proporsi Komisaris Independen, Pergantian Auditor, Kecurangan Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 266
NIM/NIDN Creators: 43218110324
Uncontrolled Keywords: Return On Asset, Debt to Asset Ratio, Proporsi Komisaris Independen, Pergantian Auditor, Kecurangan Laporan Keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 08:44
Last Modified: 09 Jan 2023 08:44
URI: http://repository.mercubuana.ac.id/id/eprint/73250

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