Analisa Pengaruh Pemimpin Bisnis Wanita Terhadap Tingkat Kecurangan Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia dengan Mengunakan Beneish M-score

Asiani, Asiani (2020) Analisa Pengaruh Pemimpin Bisnis Wanita Terhadap Tingkat Kecurangan Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia dengan Mengunakan Beneish M-score. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1642018-abstract-en.pdf

Download (949kB)
[img] Text
s-1642018-abstract-id.pdf

Download (948kB)
[img] Text
s-1642018-bibliography.pdf

Download (1MB)
[img] Text
s-1642018-chapter1.pdf

Download (1MB)
[img] Text
s-1642018-chapter2.pdf

Download (1MB)
[img] Text
s-1642018-chapter3.pdf
Restricted to Repository staff only

Download (1MB) | Request a copy
[img] Text
s-1642018-chapter4.pdf
Restricted to Repository staff only

Download (2MB) | Request a copy
[img] Text
s-1642018-chapter5.pdf

Download (1MB)
[img] Text
s-1642018-cover-id.pdf

Download (189kB)

Abstract

Tujuan dari penelitian ini adalah untuk melihat bukti empiris dari analisa pengaruh bisnis wanita dengan proporsi posisi eksekutif, proporsi dewan direksi dan proporsi audit komite terhadap kecurangan laporan keuangan dengan menggunakan beneish model. Pengkajian ini diukur dengan proporsi kehadiran wanita di posisi dewan eksekutif, dewan direksi, audit komite, ukuran perusahaan, leverage, kinerja perusahaan, indeks total akrual terhadap total aset, indeks pertumbuhan penjualan, indeks piutang terhadap penjualan, indeks margin kotor, indeks kualitas aset, indeks beban penjualan dan administrasi, dan indeks depresiasi terhadap aset. Data yang diambil untuk penelitian ini merupakan data yang terdaftar di Bursa Efek Indonesia dari periode 2014 hingga 2018. Sampel yang diambil yaitu purposive sampling (metode yang menggunakan kriteria tertentu). Pengujian terhadap hipotesis dengan menggunakan metode regresi berganda yang diuji dengan menggunakan program lunak SPSS. Hasil uji menurut beneish model bahwa eksekutif wanita tidak berpengaruh signifikan negatif terhadap kecurangan laporan keuangan, dewan direksi wanita tidak berpengaruh signifikan positif terhadap kecurangan laporan keuangan, sedangkan audit komite wanita berpengaruh signifikan negatif terhadap kecurangan laporan keuangan. ********************************************************************** The purpose of this study is to look at empirical evidence from the analysis of the influence of business women with the proportion of executive positions, the proportion of the board of directors and the proportion of audit committees on financial statement fraud using the Beneish model. This study was measured by the size of the presence of women in the executive board, board of directors, audit committee, company size, leverage, company performance, indexs of total accruals to total assets, sales growth indexs, accounts receivable indexs to sales, gross margin indexs, asset quality indexs, indexs of sales expense and administration, and the depreciation indexs on assets. This study takes the population of companies listed on the Indonesia Stock Exchange during 2014 to 2018. The selection of this sample utilised purposive sampling method (a method that uses certain criteria). In testing the hypothesis, panel regression method were used and data were analyzed using the SPSS program. The results of the study according to the Beneish model shows that female executives has no significant negative influence on financial statement fraud, board of directors has no significant positive influence on financial statement fraud while women's audit committee has significant negative effect on financial statement fraud.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: gender diversity, corporate governance, financial statement fraud, beneish models
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 03:04
Last Modified: 05 Oct 2020 06:34
URI: http://repository.uib.ac.id/id/eprint/2303

Actions (login required)

View Item View Item