Nuraya, Adinda Sofi and Nurul Fachriyah, SE., MSA., Ak. (2024) Faktor-Faktor yang Memengaruhi Terjadinya Financial Statement Fraud (Studi pada BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022). Sarjana thesis, Universitas Brawijaya.
Abstract
Fenomena financial statement fraud menempati kuantitas terjadi paling rendah dalam survei yang dilakukan ACFE pada 2022, namun rata-rata total kerugian yang diakibatkan menempati posisi tertinggi bila dibandingkan dengan jenis fraud lain. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktorfaktor yang memengaruhi terjadinya financial statement fraud. Variabel dependen dalam penelitian ini diproksikan dengan F-Score, sedangkan variabel independen yang digunakan mewakili faktor-faktor yang memengaruhi terjadinya financial statement fraud, diantaranya financial target, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, serta CEO duality. Penelitian ini berjenis kuantitatif dan menggunakan sumber data sekunder berupa laporan keuangan dengan populasi Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019- 2022. Pemilihan sampel dilakukan dengan metode purposive sampling, teknik analisis dilakukan dengan menggunakan regresi linear berganda melalui software IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa variabel financial target berpengaruh positif terhadap financial statement fraud, variabel change in auditor berpengaruh negatif terhadap financial statement fraud, dan lima variabel lain yang digunakan dalam penelitian tidak berpengaruh terhadap financial statement fraud.
English Abstract
Despite the lowest prevalence, according to a survey by ACFE in 2022, financial statement fraud causes the highest average total loss compared with other types of fraud. This research aims to provide the empirical evidence of the factors affecting financial statement fraud. The dependent variable is represented by the F-Score, and the independent variables represent factors affecting the financial statement fraud, including financial target, external pressure, ineffective monitoring, auditor change, director change, frequent number of CEO's picture, and CEO duality. This research applies quantitative approach and uses secondary data of the companies’ financial reports. The population includes State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022, from which the samples are selected through purposive sampling, and analyzed by multiple linear regression processed by IBM SPSS version 26. The research results exhibit that financial target has a positive effect on financial statement fraud, the auditor change has a negative effect on financial statement fraud, and the other variables have no effect on financial statement fraud.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052402 |
| Uncontrolled Keywords: | Financial statement fraud, F-Score Model, fraud hexagon, BUMN |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 30 Aug 2024 05:57 |
| Last Modified: | 30 Aug 2024 05:57 |
| URI: | http://repository.ub.ac.id/id/eprint/223941 |
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