Analisis Fraud Triangle Dalam Memprediksi Financial Statement Fraud Pada Perusahaan Keuangan Yang Terdaftar Di Bei

Carolina, Jessica (2021) Analisis Fraud Triangle Dalam Memprediksi Financial Statement Fraud Pada Perusahaan Keuangan Yang Terdaftar Di Bei. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor yang terdapat dalam fraud triangle terhadap financial statement fraud. Sampel dalam penelitian ini adalah perusahaan keuangan yang terdaftar di BEI selama dua tahun pengamatan (2018-2019). Sampel didapatkan menggunakan purposive sampling, lalu dibagi menjadi dua kategori sesuai dengan papan pencatatan saham di Bursa Efek Indonesia, yaitu Utama dan Pengembangan. Variabel independen dalam penelitian ini adalah Financial Stability, External Pressure, Ineffective Monitoring, dan Rationalization, yang masing-masing diproksikan oleh ACHANGE, FCASH, IND, dan AUDOP. Variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan MLABA. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian pada kelompok Utama menunjukkan bahwa hanya variabel Financial Stability (ACHANGE) memiliki pengaruh yang signifikan terhadap Financial Statement Fraud. Sedangkan kelompok Pengembangan menunjukkan bahwa variabel Financial Stability (ACHANGE), Ineffective Monitoring (IND), dan Rationalization (AUDOP) memiliki pengaruh yang signifikan terhadap Financial Statement Fraud.

English Abstract

This study aims to examine the effect of the factors contained in the fraud triangle on financial statement fraud. The sample in this study is financial companies listed in IDX for two years of observation (2018-2019). Samples were obtained using purposive sampling, then divided into two categories according to the stock listing boards in Indonesia Stock Exchange, namely Utama and Pengembangan. The independent variables in this study are Financial Stability, External Pressure, Ineffective Monitoring, and Rationalization, each of which is proxied by ACHANGE, FCASH, IND, and AUDOP. The dependent variable in this study is Financial Statement Fraud which is proxied by MLABA. The data analysis method used is multiple linear regression. The results of the study in the Utama group showed that only Financial Stability (ACHANGE) had a significant effect on Financial Statement Fraud. Meanwhile, the Pengembangan group showed that Financial Stability (ACHANGE), Ineffective Monitoring (IND), and Rationalization (AUDOP) had a significant effect on Financial Statement Fraud.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020195
Uncontrolled Keywords: Fraud Triangle, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Financial Statement Fraud, Manajemen Laba, Fraud Triangle, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Financial Statement Fraud, Profit Management
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 12 Jan 2022 01:53
Last Modified: 23 Feb 2022 02:10
URI: http://repository.ub.ac.id/id/eprint/188183
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