Analisis dimensi fraud diamond dalam mendeteksi fraudulent financial statement

DETAIL KOLEKSI

Analisis dimensi fraud diamond dalam mendeteksi fraudulent financial statement

Oleh : Arifin Syofyan

Info Katalog

Nomor Panggil : 2016_TA_AK_023135022

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Murtanto

Subyek : Financial accounting;Good corporate governance mechanism

Kata Kunci : fraud diamond dimention, fraudulent financial statement, income smoothing

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023135022_Halaman--Judul.pdf	21
2.	2017_TA_AK_023135022_Bab-1.pdf	13
3.	2017_TA_AK_023135022_Bab-2.pdf
4.	2017_TA_AK_023135022_Bab-3.pdf
5.	2017_TA_AK_023135022_Bab-4.pdf
6.	2017_TA_AK_023135022_Bab-5.pdf
7.	2017_TA_AK_023135022_Daftar-Pustaka.pdf	4
8.	2017_TA_AK_023135022_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji dan menganalisisis hubungan dimensifraud diamond dengan variabel independennya yaitu, financial stability, externalpressure, personal financial needs, financial target, nature of industry, ineffectivemonitoring, organizational structure, rationalization, position, dan intellegence /brains dalam mendeteksi fraudulent financial statement. Kecurangan laporankeuangan (fraudulent financial statement) diukur menggunakan perataan laba(income smoothing) yang diproksikan dengan indeks Kustono (perataan penghasilan/PP).Penelitian ini menggunakan data sekunder yaitu laporan tahunan dan laporankeuangan. Sampel yang digunakan adalah perusahaan property, real estate, andbuilding construction yang terdaftar di Bursa Efek Indonesia pada rentang waktu2013 - 2015. Total sampel yang terpilih adalah 159. Teknik pengambilan sampelyang digunakan adalah purposive sampling. Metode yang digunakan dalampenelitian ini adalah analisis regresi logistik.Hasil analisis penelitian ini menunjukkan bahwa variabel nature of industryyang diproksikan dengan rasio perubahan piutang (RECEI), variabel organizationalstructure yang diproksikan dengan director changes (DIRCHG), dan variabelposition yang diproksikan dengan CEOâ€™s tenure berpengaruh positif terhadapkemungkinan suatu perusahaan melakukan fraudulent financial statement.Sedangkan variabel financial stability yang diproksikan dengan rasio perubahan aset(ACHANGE), variabel external pressure yang diproksikan dengan capital turnover(CAPTURN), variabel personal financial needss yang diproksikan dengan insidersâ€™stock ownership (ISOWN) dan employee stock option (ESO), variabel financialtargets yang diproksikan dengan ROA, variabel nature of industry yang diproksikandengan rasio perubahan persediaan (INV), variabel ineffective monitoring yangdiproksikan dengan ineffective whistleblowing system dan rasio jumlah dewankomisaris independen (BDOUT), variabel rationalization yang diproksikan denganauditor changes (AUDCHG), dan variabel intellegence / brains yang diproksikandengan CEOâ€™s education (CEOEDU) tidak berpengaruh terhadap kemungkinansuatu perusahaan melakukan fraudulent financial statement.

T his study aims to examine and analyze the relation of fraud diamond to itsindependent variable that are financial stability, external pressure, personalfinancial needs, financial target, nature of industry, ineffective monitoring,organizational structure, rationalization, position, and intellegence / brains ondetecting fraudulent financial statement fraud, be measured by using Kustono index(income smoothing/PP) as proxy of income smoothing.This research uses secondary data that is annual report and financialstatement. The sample of this research is property, real estate, and buildingconstruction sector companies that listed in Indonesian Stock Exchange for theperiod of 2013 until 2015. Total selected sample are 159. The sampling techniqueused in this research is purposive sampling method. The research is using logisticregression for analysing data.The result shows that the nature of industry variable that proxied by changein receivable ratio (RECEI), the organizational structure variable that proxied bydirector changes (DIRCHG), and the position variable proxied by CE0â€™s tenure havepositive influence on possibility of corporateâ€™s fraudulent financial statement.Whereas the financial stability variable proxied by change in asset ratio(ACHANGE), the external pressure variable proxied by capital turnover(CAPTURN), the personal financial needss variable that proxied by insidersâ€™ stockownership (ISOWN) and employe stock option (ESO), the financial targets variablethat proxied by ROA, the nature of industry proxied by change in inventory (INV),the ineffective monitoring variable that proxied by ineffective whistle blowing systemand independent commissioners ratio (BDOUT), the rationalization variable thatproxied by auditor changes (AUDCHG), and the intelegence / brains variable thatproxied by CEOâ€™s education do not have influence on possibility of corporateâ€™sfraudulent financial statement.