Fraud Pentagon dan fraud score model

DETAIL KOLEKSI

Fraud Pentagon dan fraud score model

Oleh : Mario Gideon Pahala Siregar

Info Katalog

Nomor Panggil : 2017_TA_AK_023131284

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Christina Dwi Astuti

Subyek : Financial accounting;Variable operational definition and measurement

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

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023131284_Halaman-judul.pdf	20
2.	2017_TA_AK_023131284_Bab-1.pdf	12
3.	2017_TA_AK_023131284_Bab-2.pdf
4.	2017_TA_AK_023131284_Bab-3.pdf
5.	2017_TA_AK_023131284_Bab-4.pdf
6.	2017_TA_AK_023131284_Bab-5.pdf
7.	2017_TA_AK_023131284_Daftar-pustaka.pdf	3
8.	2017_TA_AK_023131284_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menganalisa pengaruh variabel-variabel fraud pentagon yaitu pressure dengan proksi financial target, financial stability, dan external pressure, opportunity dengan proksi ineffectife monitoring dan nature of industry, rationalization dengan proksi changes in auditor, capability dengan proksi change of directors, arrogance dengan proksi CEOâ€™s duality dan political connection terhadap kecurangan laporan keuangan yang diukur dengan menggunakan fraud score model dan F-Score.Sampel yang digunakan dalam penelitian ini adalah 279 pengamatan yang dilihat dari 97 perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2013-2015. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang listing di BEI selama periode 2013-2015. Pengujian hipotesis yang digunakan adalah dengan metode regresi linear berganda dengan software SPSS 20, dimana sebelumnya dilakukan uji asumsi klasik untuk menguji kelayakan dari data penelitian.Hasil dari penelitian ini adalah variabel financial target yang diukur dengan ROA, financial stability yang diukut dengan rasio perubahan total asset, external pressure yang diukur dengan leverage rasio , nature of industry yang diukur dengan rasio perubahan piutang usaha dan political connection berpengaruh terhadap kecurangan laporan keuangan. Sementara variabel ineffective monitoring yang diukur dengan rasio komisaris independen, changes in auditors yang diukur dengan perubahan auditor independen, changes of director yang diukur dengan pergantian jajaran direksi, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan

T he objective of this research is to analyze the influence of fraud pentagon, the variabel are pressure which proxied by financial target, financial stability, and external pressure, oppourtunity which proxied by ineffective monitoring and nature of industry, rationalization whice proxied by changes in auditors, capability which proxied by changes of directors and arrogance which proxied by CEO duality and political connection to fraudulent financial reporting which measured using fraud score model (F-Score).The sample of this study are 279 observation seen from 97 manufacturing companies listing in Indonesia Stock Exchange period 2013-2015. The type of data used is secondary data, which is an annual report of companies listing on the IDX during the period 2013-2015. Hypothesis test used with multiple linear regression method with SPSS 20 software, where previously performed the classic principle test for the feasibility of research data.The results of this research is financial targets variable measured by ROA, financial stability which is calculated with ratio of total asset change, external pressure measured by leverage ratio, nature of industry measured by ratio of account receivable change and political connection affecting fraudulent financial report. While the ineffective monitoring variables measured by independent commissioner ratios, changes in auditors as measured by changes in the independent auditor, changes of director as measured by the change of board of directors, and CEOâ€™s duality have no effect on fraudulent financial reporting.