Fraudulent Financial Reporting Berdasarkan Perspektif Fraud Pentagon Theory (Studi Empiris Pada Perusahaan Multifinance Yang Terdaftar Di Bei Periode 2016-2018)

Prischayani, Alvireza Pradipta (2020) Fraudulent Financial Reporting Berdasarkan Perspektif Fraud Pentagon Theory (Studi Empiris Pada Perusahaan Multifinance Yang Terdaftar Di Bei Periode 2016-2018). Sarjana thesis, Universitas Brawijaya.

Abstract

Hasil survei fraud Indonesia 2016 membuktikan bahwa industri perbankan dan keuangan di Indonesia masih rentan terjangkit kasus fraud. Penelitian ini bertujuan untuk mengetahui apakah elemen-elemen dalam Fraud Pentagon Theory dapat digunakan untuk menganalisis kecurangan laporan keuangan yang terjadi di perusahaan. Tindak kecurangan dalam laporan keuangan harus dideteksi dan dicegah agar tidak merugikan penggunanya dalam mengambil keputusan ekonomi. Sampel dalam penelitian ini adalah perusahaan pembiayaan (multifinance) yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan. Pengujian hipotesis dilakukan dengan metode regresi linier berganda dengan alat bantu SPSS 23. Hasil penelitian menunjukan bahwa ancaman financial stability berpengaruh positif terhadap Fraudulent Financial Reporting. Change in auditor berpengaruh negatif terhadap Fraudulent Financial Reporting. Financial target, external pressure, institutional ownership, ineffective monitoring, pergantian direksi perusahaan dan frequent of number CEO pictures tidak memiliki pengaruh terhadap Fraudulent Financial Reporting.

English Abstract

The results of the 2016 Indonesian fraud survey prove that Indonesian banking and financial industries are still vulnerable to fraud. This research aims to determine if the elements in Fraud Pentagon Theory can be used to analyze financial statements fraud in enterprises. Frauds in financial statements must be detected and prevented so that users are not misled in making economic decisions. The sample of this study is multifinance companies listed on the Indonesia Stock Exchange in the period of 2016-2018, from which secondary data in forms of annual reports were obtained. The hypotheses were tested using multiple linear regression method in SPSS 23. The results show that the threat of financial stability is positively influential on fraudulent financial reporting, change in auditor negatively affects fraudulent financial reporting, and financial target, external pressure, institutional ownership, ineffective monitoring, change of company directors, and frequent number of CEO pictures do not influence fraudulent financial reporting.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0520020031
Uncontrolled Keywords: Crowe’s Fraud Pentagon Theory, Fraud, Fraudulent Financial Reporting, Perusahaan Multifinance, Crowe’s Fraud Pentagon Theory, Fraud, Fraudulent Financial Reporting, Multifinance Company
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 07 Feb 2021 14:15
Last Modified: 09 Jan 2023 04:04
URI: http://repository.ub.ac.id/id/eprint/182723
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