DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE Studi Empiris: Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Muhammad, Ali Ihsan (2019) DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE Studi Empiris: Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh teori segitiga penipuan dalam mendeteksi kecurangan pada laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Untuk mencapai tujuan ini, penelitian ini meneliti faktor-faktor yang mempengaruhi penipuan laporan keuangan terdiri dari 7 (tujuh) variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009). Empat variabel dari elemen tekanan (financial stability, personal financial need, external pressure dan financial targets), dua variabel dari elemen peluang (nature of the industry dan effective monitoring) dan satu variabel dari elemen rasionalisasi Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi logistik dengan SPSS 25. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 62 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 248 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.idnfinance.com. Berdasarkan analisis regresi logistik dari 131 laporan keuangan yang terindikasi melakukan fraud dan 117 laporan keuangan yang tidak melakukan fraud selama 2015 sampai 2018 menyimpulkan bahwa ada pengaruh antara financial stability, personal financial need, external pressure dan nature of industry terhadap financial statement fraud. Kata Kunci : Kecurangan, Segitiga Kecurangan, Kecurangan Laporan Keuangan ABSTRACT The purpose of this study is to test the effect of the fraud triangle theory in detecting fraud on financial statements on manufacturing companies listed on the Indonesia Stock Exchange. To achieve this goal, this study examines the factors that influence financial statement fraud consisting of 7 (seven) independent variables adopted from the study (Skousen, Smith, and Wright 2009). Four variables from the pressure element (financial stability, personal financial need, external pressure and financial targets), two variables from the opportunity element (nature of the industry and effective monitoring) and one variable from the rationalization element This research uses descriptive quantitative research approach, measured using logistic regression based method with SPSS 25. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015 until 2018. The sample is determined based on the purpose sampling method , with a total sample of 62 manufacturing companies so that the total observations in this study were 248 observations. The data used in this study are secondary data. Data collection techniques using documentation methods through the official website of IDX: www.idx.co.id and www.idnfinance.com. Based on logistic regression analysis of 131 financial statements that indicated fraud and 117 financial statements that did not commit fraud during 2015 to 2018 concluded that there was an influence between financial stability, personal financial need, external pressure and the nature of industry on financial statement fraud. Keywords : Fraud, Fraud Triangle, Financial Statement Fraud

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 09 Nov 2021 08:15
Last Modified: 09 Nov 2021 08:15
URI: http://repository.stei.ac.id/id/eprint/5782

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