Factors Affecting Financial Fraud Of Indonesian Construction Companies Using Fraud Diamond Perspective

Widyashanti, NiPutuGianitri (2015) Factors Affecting Financial Fraud Of Indonesian Construction Companies Using Fraud Diamond Perspective. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi penipuan laporan keuangan di perusahaan konstruksi yang tercantum di Bursa Efek Indonesia selama periode 2010-2014 menggunakan empat elemen perspektif Fraud Diamond oleh Wolfe dan Hermanson (2004). Ada 30 perusahaan yang diamati, diperiksa melalui empat variabel independen seperti, mengembalikan aset dari tekanan target keuangan, penerimaan untuk peluang industri, perubahan auditor dari rasionalisasi auditor, dan perubahan direktur dari kemampuan manajemen terhadap variabel dependen, akrual diskresioner dari penipuan laporan keuangan . Pengujian hipotesis dilakukan dengan menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa hanya peluang industri yang diproksi dengan penerimaan memiliki efek signifikan dalam penipuan laporan keuangan. Sementara itu, tiga variabel lainnya: tekanan yang diproksi dengan pengembalian aset, rasionalisasi yang diproksi dengan perubahan auditor, dan kemampuan yang diproksi dengan perubahan direksi, gagal menunjukkan efek signifikan terhadap penipuan laporan keuangan. Faktor yang tidak signifikan dari Auditor dan Direktur Perubahan dalam mendeteksi penipuan laporan keuangan mungkin terjadi karena ketidakmampuan auditor dan direktur sendiri. Selanjutnya, karena pengembalian aset selalu digunakan untuk tujuan jangka pendek, ini mungkin alasan di balik tekanan keuangan yang gagal mempengaruhi penipuan laporan keuangan.

English Abstract

This study is conducted to analyse the factors affecting financial statement fraud in construction companies listed in the Indonesian Stock Exchange during the period of 2010-2014 using the four elements of the fraud diamond perspective by Wolfe and Hermanson (2004). There are 30 companies observed, examined through four independent variables such as, return on assets from financial target pressure, reception to industry opportunity, auditor change from auditor rationalization, and change in directors from management capability towards dependent variable, discretionary accruals from financial statement fraud. Hypothesis testing is carried using multiple linear regression. The analysis results showed that only industry opportunity which is proxied by reception had a significant effect in financial statement fraud. Meanwhile, the other three variables: pressure which is proxied by return on asset, rationalization which is proxied by change in auditor, and capability which is proxied by the change of directors, failed in showing significant effects against financial statement fraud. The insignificant factor of auditor and director change in detecting financial statement fraud might have occurred due to the incompetence of auditor and director themselves. Furthermore, since return the on assets is always used for short-term goals, this might be a reason behind financial target pressure failing to affect financial statement fraud.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2015/769/051603041
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	23 May 2016 11:25
Last Modified:	28 Oct 2021 01:10
URI:	http://repository.ub.ac.id/id/eprint/108400

Text shanti_minor_thesis_final.pdf Restricted to Registered users only Download (3MB)

Actions (login required)

View Item