PENGARUH PERUBAHAN ESTIMASI AKUNTANSI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP POTENSI FRAUDULENT FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA) (The Impact of Changes in Accounting Estimates and Environment Uncertainty on The Potential of Fraudulent Financial Statement)

PUTRA, ANDHIKA SATRIADI (2021) PENGARUH PERUBAHAN ESTIMASI AKUNTANSI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP POTENSI FRAUDULENT FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA) (The Impact of Changes in Accounting Estimates and Environment Uncertainty on The Potential of Fraudulent Financial Statement). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The Covid-19 pandemic has had a massive impact on the global economy. The role of financial reports that can provide reliable information is very much needed by investors as a material for decision-making related to environmental uncertainty that arose during the outbreak of the Covid-19 pandemic. This study aims to obtain empirical evidence of potential manipulation in financial reports that are influenced by changes in accounting estimates and environmental uncertainty during the Covid-19 pandemic. The study methods use a Quantitative method with the causal study and the manufacturing companies listed on the Indonesia Stock Exchangeas unit analysis. We use purposive sampling methods, and there are 94 pairs of samples used in this study. The result shows that the occurrence of changes in accounting estimates has a significant positive effect on financial statement fraud. Still, the uncertain environment has no impact on financial statement fraud.Keywords:Accounting Estimate, Environment Uncertainty, Fraudulent Financial Statement, Covid-19, PSAK 25 Pandemi Covid-19 memberikan dampak yang sangat masif terhadap perekonomian secara global. Peran Laporan Keuangan yang dapat memberikan informasi terpercaya amat dibutuhkan investor sebagai bahan pengambilan keputusan terkait dengan ketidakpastian lingkungan yang timbul di masa terjadinya wabah Pandemi Covid-19. Penelitian ini bertujuan untuk memperoleh bukti empiris atas timbulnya potensi manipulasi pada laporan keuangan yang dipengaruhi oleh perubahan estimasi akuntansi dan ketidakpastian lingkungan pada masa pandemi Covid-19. Metode riset yang digunakan dalam penelitian ini adalah Metode Kuantitatif dengan pendekatan kausal. Populasi penelitian adalah Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia, dengan periode pengamatan antara tahun 2019-2020. Metode sampling yang digunakan adalah purposive samplingberdasarkan kriteria tertentu, sehingga terpilih 94 perusahaan. Perubahan Estimasi Akuntansi berpengaruh positif signifikan terhadap Fraudulent Financial Statement, Ketidakpastian lingkungan tidak berpengaruh positif signifikan terhadap potensi Fraudulent Financial Statement.Kata Kunci:Perubahan Estimasi Akuntansi, Ketidakpastian Lingkungan, Fraudulent Financial Statement, Pandemi Covid-19, PSAK 25

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120037
Uncontrolled Keywords: Perubahan Estimasi Akuntansi, Ketidakpastian Lingkungan, Fraudulent Financial Statement, Pandemi Covid-19, PSAK 25
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 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
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan 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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Feb 2022 03:07
Last Modified: 25 Feb 2022 03:07
URI: http://repository.mercubuana.ac.id/id/eprint/56806

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