Prabavatica, Nona (2019) Analisis Pendeteksian Potensi Resiko Kecurangan Laporan Keuangan Melalui Perspektif Fraud Pentagon (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memprediksi dan menjelaskan pengaruh elemen fraud pentagon terhadap pendeteksian potensi resiko kecurangan laporan keuangan. Elemen fraud pentagon digambarkan dengan lima variabel, yaitu pressure, opportunity, rationalization, capability, dan arrogance. Potensi resiko financial statement fraud sebagai variabel dependen diproksikan dengan F-Score. Dari 342 perusahaan sektor non-keuangan yang terdaftar di BEI, 35 perusahaan beresiko melakukan financial statement fraud. Metode penggunaan sampel menggunakan matched pairs design, satu perusahaan fraud risk dipasangkan dengan satu perusahaan non-fraud risk berdasarkan kriteria tertentu. Analisis data dilakukan dengan regresi logistik biner menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa pressure berpengaruh terhadap pendeteksian potensi resiko kecurangan laporan keuangan. , opportunity, rationalization, capability, dan arrogance tidak berpengaruh terhadap pendeteksian potensi resiko kecurangan laporan keuangan.
English Abstract
This study aims to predict and explain the effect of pentagon fraud elements on the risk potential detection of financial statement fraud. The elements are proxied by five variables: pressure, opportunity, rationalization, capability, dan arrogance. The risk potential of financial statement fraud, which is the dependent variable, is proxied by F-Score. Of 342 non-financial sector companies listed on the Indonesia Stock Exchange, 35 companies are at the risk of committing financial statement fraud in the form of misstatement (fraud risk). Matched pairs design method wass used, in which one fraud risk company is paired with one non-fraud risk company according to certain criteria. The data analysis was performed using binary logistic regression in SPSS software. This study finds that pressure affect the risk potential detection of financial statement fraud and that opportunity, rationalization, capability, dan arrogance do not affect the risk potential detection of financial statement fraud.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/603/051911297 |
| Uncontrolled Keywords: | Fraud Pentagon, Pressure, Opportunity, Rationalization, Capability, Arrogance, Fraud Score Model, Kecurangan Laporan Keuangan-Fraud Pentagon, Pressure, Opportunity, Rationalization, Capability, Arrogance, Fraud Score Model, Financial Statement Fraud. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 03 Sep 2020 14:23 |
| Last Modified: | 19 Oct 2021 06:41 |
| URI: | http://repository.ub.ac.id/id/eprint/177488 |
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