ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di BEI Periode 2015-2018)

CHOERIAH, SARI (2020) ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di BEI Periode 2015-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the elements of fraud in the fraud triangle theory in detecting financial statement fraud. Fraud triangle is proxied by five variables consisting of three elements of pressure (financial stability, external pressure, financial targets), one element of opportunity variable (multi-position board of directors) and one element of rationalization variable (auditor turnover) which is hypothesized to influence fraudulent financial statements. Restatement is used to determine financial statement fraud. This research sample was selected using a purposive sampling method from 52 consumer goods companies listed on the Indonesia Stock Exchange (BEI) in the period 2015 to 2018. Hypothesis testing uses a logistic regression analysis model using SPSS to test the effects of financial stability, external pressures, financial targets , multi-position board of directors and auditor turnover for financial statement fraud. The results showed that financial stability had a significant positive effect on financial statement fraud. While external pressures, financial targets, multiposition boards of directors and change of auditors have no effect on financial statement fraud Keywords: Fraud triangle, financial stability, external pressure, financial targets, multi-position board of directors, auditor change. Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teori fraud triangle dalam mendeteksi kecurangan laporan keuangan. Fraud triangle diproksikan dengan lima variabel yang terdiri dari tiga elemen tekanan (stabilitas keuangan, tekanan eksternal, target keuangan), satu elemen variabel peluang (multi jabatan dewan direksi) dan satu elemen variabel rasionalisasi (pergantian auditor) yang dihipotesiskan mempengaruhi kecurangan laporan keuangan. Restatement digunakan untuk menentukan financial statement fraud. Penelitian ini sampel dipilih menggunakan metode purposive sampling dari 52 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015 sampai 2018. Pengujian hipotesis menggunakan model analisis regresi logistik dengan menggunakan SPSS untuk menguji pengaruh dari stabilitas keuangan, tekanan eksternal, target keuangan, multi jabatan dewan direksi dan pergantian auditor terhadap financial statement fraud. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Sedangkan tekanan eksternal, target keuangan, multi jabatan dewan direksi dan pergantian auditor tidak berpengaruh terhadap kecurangan laporan keuangan Kata Kunci: Fraud triangle, stabilitas keuangan, tekanan eksternal, target keuangan, multi jabatan dewan direksi, pergantian auditor.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 092
NIM/NIDN Creators:	43216110462
Uncontrolled Keywords:	Fraud triangle, stabilitas keuangan, tekanan eksternal, target keuangan, multi jabatan dewan direksi, pergantian auditor.
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan 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
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	11 Feb 2022 04:20
Last Modified:	11 Feb 2022 04:20
URI:	http://repository.mercubuana.ac.id/id/eprint/55847

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