Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan

Mariani, Mariani (2018) Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Kecurangan yang dilakukan pada laporan keuangan betujuan untuk memberikan nilai yang bagus pada suatu perusahaan agar mendapatkan banyak investasi dari para investor. Maka pada penelitian ini dilakukan analisis fraud diamond yang memicu kemungkinan terjadinya suatu kecurangan sebagai variabel independen. Dari fraud diamond peneliti mengambil 7 variable independen yaitu: financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization dan capability. Dan untuk variabel dependen kecurangan laporan keuangan yang diproksikan dengan Beneish M-score untuk mengukur kecurangan laporan keuangan. Sebanyak 538 perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) pada periode 2012-2016 atau selama 5 tahun yang dijadikan populasi dan mengunakan teknik purposive sampling. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dan SPSS (Statistical Package for the Social Science) versi 21 yang merupakan suatu perangkat lunak ini digunakan dalam pengujian data. Hasil dari menyimpulkan hanya variabel financial target memiliki pengaruh yang signifikan positif dan variabel financial stability, rationalization memiliki pengaruh signifikan yang negatif terhadap kecurangan laporan keuangan. Sedangkan untuk variabel external pressure, nature of industry, ineffective monitoring dan capability tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. ********************************************************************** Fraud committed in the financial statements aims to provide good value to a company to get a lot of investment from investors. So in this study fraud diamond analysis that trigger the possibility of a cheating as an independent variable. From fraud diamond researchers take 7 independent variables: financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization and capability. And for the dependent variable fraudulent financial statements proxied by Beneish M-score to measure fraudulent financial statements. Total of 538 companies listed on the IDX (Indonesia Stock Exchange) in the period 2012-2016 or for 5 years are used as population and use purposive sampling technique. Testing of this research is done by logistic regression analysis and SPSS (Statistical Package for the Social Science) version 21 which is a software is used in data testing. The result of concluding that only financial target variables have a significant positive effect and financial stability, rationalization variables have a significant negative effect on financial report fraud. Whereas for external pressure variables, nature of industry, ineffective monitoring and capability have no significant effect on financial statement fraud.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: fraud diamond, Beneish M-Score, fraudelent financial statement
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 11:08
Last Modified: 05 Oct 2020 09:43
URI: http://repository.uib.ac.id/id/eprint/1357

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