Analisis Teori Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan

Derista, Elva (2020) Analisis Teori Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan adanya penelitian ini adalah untuk menganalisa pengaruh teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Dari teori fraud pentagon dijabarkan sembilan variabel independen yaitu target keuangan, stabilitas keuangan, tekanan eksternal, efektivitas pengawasan, kondisi industri, jumlah pergantian auditor, rasionalisasi, jumlah pergantian direktur dan frekuensi kemunculan foto CEO. Teknik pengumpulan data berupa data sekunder yang merupakan sumber dari Bursa Efek Indonesia (BEI) dengan periode selama 2014-2018. Dari total perusahaan yang terdaftar pada BEI yaitu sebanyak 629, terdapat 264 perusahaan yang tidak memenuhi syarat sebagai data uji sehingga tersisa 365 perusahaan dengan periode lima tahun yaitu sebanyak 1.825 data. Setelah diuji dengan menggunakan SPSS 22, terdapat 29 data outlier sehingga total data yang dapat diobservasi tersisa menjadi 1.796 data. Setelah dilakukan pengujian dengan menggunakan Eviews 8, dihasilkan kesimpulan berupa variabel target keuangan, tekanan eksternal, efektivitas pengawasan dan rasionalisasi dengan proksi TATA terbukti berpengaruh signifikan positif terhadap kecurangan laporan keuangan. Sedangkan variabel lainnya seperti stabilitas keuangan, kondisi industri, jumlah pergantian auditor, jumlah pergantian direktur dan frekuensi kemunculan foto CEO dibuktikan tidak berpengaruh signifikan. ********************************************************************** The purpose of this research is to analyze the effect of pentagon fraud theory in detecting financial statement fraud. From the pentagon fraud theory, nine independent variables are explained, namely financial targets, financial stability, external pressures, effectiveness of supervision, industry conditions, number of auditor changes, rationalization, number of director changes and frequency of CEO photo appearances. Data collection techniques are in the form of secondary data which is a source of the Indonesia Stock Exchange (IDX) with a period of 2014-2018. Of the total companies listed on the IDX as many as 629, there are 264 companies that do not qualify as test data so that the remaining 365 companies with a five-year period of 1,825 data. After being tested using SPSS 22, there were 29 outlier data so that the total observable data remained to be 1,796 data. After testing using Eviews 8, conclusions in the form of financial target variables, external pressure, effectiveness of supervision and rationalization with the TATA proxy proved to have a significant positive effect on financial statement fraud. Other variables such as financial stability, industry conditions, the number of auditor changes, and the number of director changes and the frequency of CEO photos appearing have no significant effect.

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