IDENTIFIKASI KECURANGAN LAPORAN KEUANGAN DENGAN MANAJEMEN LABA (Kasus Perusahaan Barang Konsumsi Yang Terdaftar Di BEI Periode 2017-2019)

Pradhaningrum Satya, Pramulasari (2021) IDENTIFIKASI KECURANGAN LAPORAN KEUANGAN DENGAN MANAJEMEN LABA (Kasus Perusahaan Barang Konsumsi Yang Terdaftar Di BEI Periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah stabilitas keuangan, tekanan eksternal, target keuangan, ineffective monitoring, rasionalisasi, capability, arrogance, dan collusion berpengaruh terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 39 perusahaan sehingga terdapat 117 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.id.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 11. Dalam penelitian ini dilakukan uji statistik deskriptif, estimasi model pengujian terbaik untuk regresi data panel, asumsi klasik melalui uji multikolinearitas dan uji heteroskedasitas, dan uji hopotesis melalui uji parsial (uji t) dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa target keuangan dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Sementara stabilitas keuangan, tekanan eksternal, ineffective monitoring, capability, arrogance, dan collusion tidak berpengaruh terhadap kecurngan laporan keuangan. This study aims to determine whether financial stability, external pressure, financial targets, ineffective monitoring, rationalization, capability, arrogance, and collusion affect financial statement fraud in consumer goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research uses quantitative research with descriptive research strategy. The population of this study is the consumer goods sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample selection in this study used purposive sampling with a total sample of 39 companies so that there were 117 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id. and the company's official website. This research uses Eviews version 11. In this study, descriptive statistical tests were conducted, estimation of the best test model for panel data regression, classical assumptions through multicollinearity and heteroscedasticity tests, and hypothesis tests through partial tests (t test) and coefficient of determination (R2). The results show that financial targets and rationalization have an effect on financial statement fraud. Meanwhile, financial stability, external pressure, ineffective monitoring, capability, arrogance, and collusion have no effect on fraudulent financial statements.

Item Type:

Thesis (Skripsi)

Contributors:

Contribution	Contributors	NIDN	Email
Thesis advisor	Hendra, Hendra	NIDN0317058305	lim_hendra@stei.ac.id

Uncontrolled Keywords:

Manajemen Laba, Fraud Hexagon, Kecurangan Laporan Keuangan, Stabilitas Keuangan, Ineffective Monitoring, Rasionalisasi, Capability, Arrogance, dan Collusion

Subjects:

Akuntansi > Akuntansi Manajemen

Divisions:

S1 Akuntansi

Depositing User:

Mrs Pradhaningrum Satya Pramulasari

Date Deposited:

15 Dec 2021 00:16

Last Modified:

15 Dec 2021 00:16

URI:

http://repository.stei.ac.id/id/eprint/6243