Pengaruh fraudulent financial statement dengan perspektif fraud hexagon theory terhadap real earnings management dengan situasi pandemi covid-19 sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh fraudulent financial statement dengan perspektif fraud hexagon theory terhadap real earnings management dengan situasi pandemi covid-19 sebagai variabel moderasi

Oleh : Armetha Rizqia Sari

Info Katalog

Nomor Panggil : 023001801147

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Vinola Herawaty

Subyek : Financial statements;Forensic accounting

Kata Kunci : fraudulent financial statement, fraud hexagon, real earnings management, pandemic covid-19 situation

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TA_SAK_023001801147_Halaman-Judul.pdf	12
2.	2022_TA_SAK_023001801147_Lembar--Pengesahan.pdf	6
3.	2022_TA_SAK_023001801147_Bab-1-Pendahuluan.pdf	14
4.	2022_TA_SAK_023001801147_Bab-2-Tinjauan-Pustaka.pdf	32
5.	2022_TA_SAK_023001801147_Bab-3-Metode-Penelitian.pdf	13
6.	2022_TA_SAK_023001801147_Bab-4-Analisis-dan-Pembahasan.pdf	27
7.	2022_TA_SAK_023001801147_Bab-5-Kesimpulan.pdf	5
8.	2022_TA_SAK_023001801147_Daftar-Pustaka.pdf	9
9.	2022_TA_SAK_023001801147_Lampiran.pdf	22

Abstrak
Abstract

P enelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraudulent financial statement dengan perspektif fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management dengan situasi pandemi covid-19 sebagai variabel moderasi.Data yang digunakan dalam penelitian ini adalah data sekunder berupa data dari laporan keuangan dan laporan tahunan perusahaan sub sektor barang konsumen non- primer (consumer cyclicals) yang terdaftar di Bursa Efek Indonesia dari tahun 2019 yaitu tahun sebelum pandemi dan tahun 2020 yaitu tahun dimulainya pandemi covid- 19 di Indonesia. Sampel diambil menggunakan metode purposive sampling dan diolah dengan menggunakan SPSS 24.0.Hasil penelitian ini menunjukkan bahwa dari komponen fraud hexagon theory hanya financial stability dan opportunity yang berpengaruh positif dan signifikan terhadap real earnings management, sedangkan capability, rationalization, arrogance, dan collusion tidak memiliki pengaruh terhadap real earnings management. Serta diperoleh bahwa situasi pandemi covid-19 tidak memperkuat pengaruh fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management.

T his research aims to determine and analyze the effect of fraudulent financial statement with the perspective of fraud hexagon theory including stimulus/pressure, capability, opportunity, rationalization, arrogance, and collusion on real earnings management moderated by pandemic covid-19 situation.The data used in this research is secondary data in the form of data from the financial statements and annual report consumer cyclicals companies from 2019 which is the year before the pandemic and 2020 which is the year pandemic covid-19 in Indonesia began. Data were collected using purposive sampling method and analyzed using SPSS version 24.0.The result of this research concluded that from the fraud hexagon theory component, only financial stability and opportunity that had a significant positive effect on real earnings management, while the capability, rationalization, arrogance, and collusion had no effect on real earnings management. It was also found that the pandemic covid-19 situation does not strengthen the effect of the fraud hexagon theory which includes stimulus/pressure, capability, opportunity, rationalization, arrogance, and collusion on real earnings management.