NUGROHO, MARTANTO ADE (2015) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAN PUBLIK DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAKSI
Penelitian ini bertujuan untuk untuk memberikan dukungan secara empiris mengenai proporsi
dewan komisaris independen, frequensi rapat dewan komisaris, jumlah anggota komite audit,
direktur independen, umur perusahaan, ukuran perusahaan, financial distress dan leverage
terhadap terjadinya kecurangan pelaporan keuangan. Populasi yang digunakan dalam penelitian
ini adalah seluruh Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada
tahun 2010 – 2013 yang berjumlah sebanyak 146 perusahaan. Sedangkan teknik pengambilan
sampel menggunakan metode Purposive sampling, yaitu metode pengambilan sampel
berdasarkan kriteria tertentu dengan jumlah sampel sebanyak 30 perusahaan dengan total
observasi sebanyak 120 observasi. Model analisis yang digunakan dalam penelitian ini adalah
Analisis Deskriptif, dan Analisis Regresi Linier Berganda.
Hasil penelitian menunjukkan bahwa frekuensi Board of Director meeting dan Financial distress
berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara untuk variabel jumlah
anggota komite audit, direktur independen, umur perusahaan, ukuran perusahaan, dan leverage
tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan.
Hasil ini memberikan implikasi bagi manajemen perusahaan manufaktur di BEI, bahwa
pelaksanaan dan implementasi Corporate governance pada perusahaan manufaktur akan dapat
mengurangi tindakan kecurangan akuntansi. Untuk itu perlu adanya kebijakan ulang terhadap
pelaksanaan GCG perusahaan tidak hanya sebatas memenuhi peraturan saja, tetapi betul-betul
dapat memberikan tekanan yang kuat bagi manajamen terhadap kecurangan yang akan dilakukan
di masa yang akan datang.
Kata Kunci : proporsi dewan komisaris independen, frequensi rapat dewan komisaris, jumlah
anggota komite audit, direktur independen, umur perusahaan, ukuran
perusahaan, financial distress, leverage, fraud.
ABSTRACT
This study aimed to provide empirical support for the proportion of independent board,
frequency of board meetings, the number of members of the audit committee, independent
director, the age of the company, size of company, financial distress and leverage to financial
reporting fraud. The population used in this study were all manufacturing companies listed in
Indonesia Stock Exchange (BEI) in 2010-2013, amounting to as many as 146 companies. While
the sampling technique used purposive sampling method, the method of sampling based on
certain criteria with a total sample of 30 companies with a total of 120 observations
observations. Analysis model used in this research is Descriptive Analysis and Regression
Analysis.
The results showed that the frequency of Board of Director meetings and Financial distress
significantly influence financial statement fraud. As for a variable number of members of the
audit committee, independent director, firm age, firm size, and leverage no significant effect on
fraudulent financial reporting. These results have implications for the management of
manufacturing companies in the Stock Exchange, that the execution and implementation of
corporate governance in manufacturing companies will be able to reduce the action of
accounting fraud. For that we need a policy anniversary of the implementation of GCG company
is not only limited to meet the regulations, but really can provide a strong pressure for
manajamen against fraud will be done in the future.
Keywords: The proportion of independent board, frequency of board meetings, the number of
members of the audit committee, independent director, the age of the company, size of company,
financial distress, leverage, fraud.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Jun 2016 04:23 |
| Last Modified: | 27 Jun 2016 04:23 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4489 |
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