MUHAMMAD HASAN, MUHAMMAD HASAN (2022) ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris pengaruh teori fraud
pentagon dalam medeteksi kecurangan laporan keuangan. Fraud pentagon
diproksikan dengan tujuh variabel yang terdiri dari tiga variabel dari elemen
pressure (financial stability, financial target, external pressure), satu variabel dari
elemen opportunity (nature of industry), satu variabel dari elemen rationalization
(total accrual), satu variabel dari elemen competence (change in directors), dan
satu variabel dari elemen arrogance (frequent number of CEO’s pictures). F-Score
digunakan untuk menentukan fraudulent financial reporting.
Terdapat 91 sampel penelitian yang dipilih menggunakan metode purposive
sampling dari perusahaan yang masuk dalam indeks LQ45 yang terdaftar di Bursa
Efek Indonesia (BEI) pada periode 2016 - 2020 berturut-turut. Pengujian hipotesis
menggunakan model analisis regresi berganda dengan menggunakan SPSS.
Hasil penelitian menunjukkan bahwa external pressure, nature of industry,
dan total accrual berpengaruh terhadap kecurangan laporan keuangan. Sedangkan
financial stability, financial target, change in directors, dan frequent number of
CEO’s pictures tidak berpengaruh terhadap kecurangan laporan keuangan.
Kata kunci: Fraudulent Financial Reporting, Fraud Pentagon, financial stability,
financial target, external pressure, nature of industry, total accrual, change in
directors, frequent number of CEO’s pictures
ABSTRACT
This study aims to empirically examine the effect of the pentagon fraud
theory in detecting fraud financial statement. The pentagon fraud is proxied by
seven variables consisting of three variable from the elements of pressure (financial
stability, financial target, external pressure), one variable from the element of
opportunity (nature of industry), one variable from the element of rationalization
(total accrual), one variable from the element of competence ( change in directors),
and one variable from the element of arrogance (frequent number of CEO's
pictures). F-Score is used to determine fraudulent financial reporting.
There were 91 research samples selected using the purposive sampling
method from companies included in the LQ45 index listed on the Indonesia Stock
Exchange (IDX) in the 2016 - 2020 period, respectively. Hypothesis testing use
multiple regression analysis model using SPSS.
The results showed that external pressure, nature of industry, and total
accruals had an effect on fraudulent financial statements. Meanwhile, financial
stability, financial targets, change in directors, and frequent number of CEO's
pictures have no effect on fraudulent financial statements.
Keywords: Fraudulent Financial Reporting, Fraud Pentagon, financial stability,
financial target, external pressure, nature of industry, total accrual, change in
directors, frequent number of CEO’s pictures
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Fraudulent Financial Reporting, Fraud Pentagon, financial stability, financial target, external pressure, nature of industry, total accrual, change in directors, frequent number of CEO’s pictures |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 27 Apr 2022 02:36 |
| Last Modified: | 30 Sep 2022 08:31 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/29684 |
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