PENGARUH FINANCIAL STABILITY, NATURE OF INDUSTRY, OPINI AUDIT DAN PERGANTIAN MANAJEMEN DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018)

NUR AWALIA, EVITA (2020) PENGARUH FINANCIAL STABILITY, NATURE OF INDUSTRY, OPINI AUDIT DAN PERGANTIAN MANAJEMEN DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Financial Stability (ACHANGE), Nature of Industry (RECEIV), Opini Audit (AUDREP), dan Pergantian Manajemen (DCHANGE) yang digunakan sebagai variabel independen untuk mendeteksi potensi kecurangan laporan keuangan. Dalam penelitian ini menggunakan F-Score Model sebagai variabel dependen. Total sampel penelitian ini adalah 37 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Metode analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Nature of Industry (RECEIV) berpengaruh dalam mendeteksi potensi kecurangan laporan keuangan. Sementara itu, Financial Stability (ACHANGE), Opini Audit (AUDREP), dan Pergantian Manajemen (DCHANGE) tidak memiliki dampak signifikan dalam mendeteksi potensi kecurangan laporan keuangan. Pengaruh variabel independen untuk menggambarkan variabel dependen adalah 10,8%, sedangkan sisanya 89,2% dipengaruhi oleh variabel lain. Kata kunci: Financial Stability, Nature of Industry, Opini Audit, Pergantian Manajemen, Kecurangan Laporan Keuangan This research aims to obtain empirical evidence about the effectiveness of financial stability (ACHANGE), nature of industry (RECEIV), audit report (AUDREP), and change in management (DCHANGE) that is used as independent variables to detecting financial statement fraud. In this research uses a proxy fraud score model as the dependent variable. Total sample of this research is 37 manufacturing companies sector consumer goods industry listed in Indonesia Stock Exchange in 2015-2018. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicate that the nature of industry (RECEIV) influence to detect the potential of financial statement fraud. Meanwhile, financial stability (ACHANGE), audit report (AUDREP), and change in management (DCHANGE) has no significant impact to detect on the potential of financial statement fraud. The influence of the independent variables to describe the dependent variable is 10,8%, while the remaining 89,2% is influenced by other variables. Keywords: Financial Stability, Nature of Industry, Audit Report, Change in Management, Financial Statement Fraud

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 483
Call Number: SE/32/21/038
NIM/NIDN Creators: 43215120101
Additional Information: Financial Stability, Nature of Industry, Opini Audit, Pergantian Manajemen, Kecurangan Laporan Keuangan
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 22:58
Last Modified: 17 Jun 2023 02:31
URI: http://repository.mercubuana.ac.id/id/eprint/54517

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