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)

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
[thumbnail of Nona Prabavatica.pdf] Text
Nona Prabavatica.pdf

Download (3MB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg

Download (14kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg

Download (7kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg

Download (2kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg

Download (1kB)

Actions (login required)

View Item View Item