Deteksi kecurangan laporan keuangan perusahaan pertambangan melalui perspektif fraud pentagon

DETAIL KOLEKSI

Deteksi kecurangan laporan keuangan perusahaan pertambangan melalui perspektif fraud pentagon

5.0

Oleh : Maulidya Sari

Info Katalog

Nomor Panggil : 2018_TA_AK_023141059

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Juniati Gunawan

Pembimbing 2 : Pryobudi Purbosanjoyo

Subyek : Financial reporting - Theory;Financial management

Kata Kunci : fraud, fraud pentagon, fraudulent financial reporting, f-score model.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023141059_Halaman-Judul.pdf	18
2.	2018_TA_AK_023141059_Bab-1.pdf
3.	2018_TA_AK_023141059_Bab-2.pdf
4.	2018_TA_AK_023141059_Bab-3.pdf
5.	2018_TA_AK_023141059_Bab-4.pdf
6.	2018_TA_AK_023141059_Bab-5.pdf
7.	2018_TA_AK_023141059_Daftar-pustaka.pdf
8.	2018_TA_AK_023141059_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel fraud pentagon yaitu pressure dengan proksi financial target, financial stability, dan, opportunity dengan proksi nature of industry, auditor report opinion, change of directors dan arrogance dengan proksi frequent number of CEOâ€™s picture terhadap kecurangan laporan keuangan yang diukur dengan menggunakan fraud score model atau F-Score.Sampel yang digunakan dalam penelitian ini adalah 125 perusahaan pertambangan yang listing di Bursa Efek Indonesia periode 2012-2016. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang listing di BEI selama periode 2012-2016. Pengujian hipotesis yang digunakan adalah dengan metode regresi linear berganda dengan software SPSS 23, dimana sebelumnya dilakukan uji asumsi klasik untuk menguji kelayakan dari data penelitian.Hasil dari penelitian ini adalah variable financial stability yang diukur dengan menggunakan rasio perubahan total aset, dan variabel nature of industry yang diukur menggunakan rasio perubahan dalam persediaan usaha. Sementara variabel financial target yang diukur dengan ROA, variabel rationalization yang diukur dengan menggunakan opini auditor independen, variabel competence yang diukur dengan menggunakan pergantian jajaran direksi dan frequent number of CEOâ€™s picture yang diukur dengan jumlah foto CEO di laporan tahunan tidak berpengaruh terhadap kecurangan laporan keuangan.

T The Objective of this research is to analyze the influence of fraud pentagon, the variable are pressure which proxied by financial targets,and financial stability opportunity which proxied by nature of industry, rationalization which proxied by auditors report opinion, competence which proxied by change of directors and arrogance which proxied by frequent number of CEOâ€™s picture to fraudulent financial reporting which measured using fraud score model (F-Score).The sample of this study are 125 mining companies listed in the Indonesia stock exchange (BEI) period 2012-2016. Types of data of this research is secondary data, which consists of the company's annual report that listing in BEI. To test the hipotesis, this research use multiple linear regression method with 23 SPSS software, which previously conducted a classic assumption test to see the feasibility of the research data.The results of this research shows that financial stability variabel that measured by the ratio of the change in total assets, and nature of industry variabel that measured by ratio of the change in inventory are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, and opportunity. While financial targets variable that measured by ROA, rationalization that measured by auditor report opinion, competence that measured by change in board of director and frequent number of CEOâ€™s picture that measured by total CEOâ€™s picture in annual report are not significant in detecting fraudulent financial reporting.