Analisis Pengaruh Budaya Perusahaan dan Rasio Keuangan Terhadap Kecurangan Pelaporan Keuangan

Ariawan, Vannesa Maretta (2020) Analisis Pengaruh Budaya Perusahaan dan Rasio Keuangan Terhadap Kecurangan Pelaporan Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk mengkaji hubungan budaya perusahaan dan rasio keuangan yang mempengaruhi kecurangan pelaporan keuangan sebagai variabel dependen. Total sampel yang digunakan adalah 80 perusahaan yang terdiri dari perusahaan fraud dan non fraud. Laporan pers mulai periode 2009 - 2018 diperoleh dari Lembaga Otoritas Jasa Keuangan untuk mengumpulkan data sampel perusahaan fraud. Sampel perusahaan non fraud terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2009 – 2018. Total variabel independen pada penelitian ini adalah 10 variabel yang terdiri dari rasio keuangan dan budaya perusahaan. Rasio keuangan terdiri dari likuiditas, leverage, keuntungan laba kotor, komposisi aset, perputaran modal, produktivitas, profitabilitas. Budaya perusahaan terdiri dari hubungan pihak terkait, presentase kepemilikan pendiri perusahaan sebagai dewan direksi, dan gelar akuntansi yang dimiliki oleh dewan direksi. Pengujian data penelitian menggunakan metode regresi logistik biner. Hasil penelitian menemukan bahwa rasio keuntungan laba kotor dan hubungan pihak terkait berpengaruh signifikan positif dan untuk rasio profitabilitas berpengaruh signifikan negatif terhadap kecurangan pelaporan keuangan. Sementara itu variabel likuiditas, leverage, komposisi aset, perputaran modal, produktivitas, presentase kepemilikan pendiri perusahaan sebagai dewan direksi, dan gelar akuntansi yang dimiliki oleh dewan direksi tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. ********************************************************************** This study was conducted to examine the relationship between corporate culture and financial ratios that influence financial reporting fraud as the dependent variable. The total sample used was 80 companies consisting of fraud and non-fraud companies. Press reports for the period 2009 - 2018 were obtained from the Financial Services Authority to collect samples of fraud company data. The sample of non-fraud companies consists of companies listed on the Indonesia Stock Exchange in the period 2009 - 2018. The total independent variables in this study are 10 variables consisting of financial ratios and corporate culture. Financial ratios consist of liquidity, leverage, gross profit, asset composition, capital turnover, productivity, profitability. Corporate culture consists of related party relationships, the percentage of ownership of the founder of the company as a board of directors, and an accounting degree held by a board of directors. Testing research data uses binary logistic regression methods. The results found that the ratio of gross profit and related parties has a significant positive effect and the profitability ratio has a significant negative effect on fraudulent financial reporting. On the other hand, variables of liquidity, leverage, asset composition, capital turnover, productivity, the percentage of ownership of the founder of the company as a board of directors, and the accounting degree held by the board of directors did not significantly influence financial reporting fraud.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: fraudulent financial reporting, corporate culture, financial ratios.
Subjects: H Social Sciences > HB Economic Theory
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: 27 Apr 2020 08:09
Last Modified: 02 Oct 2020 03:02
URI: http://repository.uib.ac.id/id/eprint/2160

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