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Analisis Kemampuan Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporankeuangan (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

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Oleh : Anggia Saraswati

Info Katalog

Nomor Panggil : 2018_TA_AK_023141220

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Idrianita Anis

Subyek : Financial accounting;Financial reporting fraud

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


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023141220_Halaman-Judul.pdf 612.61
2. 2018_TA_AK_023141220_Bab-1.pdf 464.71
3. 2018_TA_AK_023141220_Bab-2.pdf 918.6
4. 2018_TA_AK_023141220_Bab-3.pdf 1074.89
5. 2018_TA_AK_023141220_Bab-4.pdf 1093.06
6. 2018_TA_AK_023141220_Bab-5.pdf 302.08
7. 2018_TA_AK_023141220_Daftar-Pustaka.pdf 303.76
8. 2018_TA_AK_023141220_Lampiran.pdf 3599.45

P Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel fraudpentagon yaitu pressure dengan proksi financial target, external pressure, danfinancial stability, opportunity dengan proksi nature of industry, ineffectivemonitoring dan organizational structure, rationalization dengan proksi auditor’schange dan auditor’s opinion, capability dengan proksi CEO’s education danarrogance dengan proksi ownership by anagement, political connection, dan CEO’stenure terhadap kecurangan laporan keuangan (fraudulent financial reporting) yangdiukur dengan menggunakan fraud score model atau F-Score.Sampel yang digunakan dalam penelitian ini adalah 316 perusahaanmanufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Jenis data yangdigunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yanglisting di BEI selama periode 2013-2015. Pengujian hipotesis yang digunakan adalahdengan metode regresi linear berganda dengan software SPSS 20, dimanasebelumnya dilakukan uji asumsi klasik untuk menguji kelayakan dari datapenelitian.Hasil dari penelitian ini adalah variabel financial stability yang diukur denganmenggunakan rasio perubahan total aset, variabel financial target yang diukurdengan ROA, variabel auditor’s opinion yang diukur dengan opini auditor eksternal,variabel ownership by management yang diukur menggunakan adanya kepenilikanmanajemen dalam perusahaan berpengaruh terhadap kecurangan laporan keuangan.Sementara variabel external pressure yang diukur dengan menggunakanleverage ratio, variabel nature of industry yang diukur menggunakan rasioperubahan dalam piutang usaha, variabel ineffective monitoring yang diukur denganmenggunakan whistleblowing system, variabel organizational structure yang diukurdengan perubahan jajaran direksi, variabel auditor’s change yang diukur denganmenggunakan perubahan auditor eksternal, variabel CEO’s education yang diukurdengan menggunakan tingkat pendidikan CEO, variabel political connection yangdiukur dengan adanya hubungan politik CEO dan variabel CEO’s tenure yangdiukur dengan masa jabatan CEO tidak berpengaruh terhadap kecurangan laporankeuangan

T The Objective of this research is to analyze the influence of fraud pentagon,the variable are pressure which proxied by financial targets, external pressure, andfinancial stability, opportunity which proxied by ineffective monitoring and nature ofindustry, and organizational structure, rationalization which proxied by auditor’schange and auditor’s opinion, capability which proxied by CEO’s education andarrogance which proxied ownership by management, political connection andCEO’s tenure to fraudulent financial reporting which measured using fraud scoremodel (F-Score).The sample of this study are 316 manufacture companies listed in theIndonesia stock exchange (BEI) period 2012-2016. Types of data of this research issecondary data, which consists of the company's annual report that listing in BEI. Totest the hypothesis, this research use multiple linear regression method with 20 SPSSsoftware, which previously conducted a classic assumption test to see the feasibilityof the research data.The results of this research shows that financial stability variable thatmeasured by the ratio of the change in total assets, financial targets variable thatmeasured by ROA, the auditor's opinion variable that measured by the opinion ofthe external auditor, the ownership by management variable that measured by theownership of management in the company are significant in detecting fraudulentfinancial reporting.While, external pressure that measured by leverage ratio, the nature ofindustry variable that measured by changes in the accounts receivable ratio,ineffective monitoring that measured by whistleblowing system in the company,organizational structure variable as measured by the change of board of directors,auditor's change variable that measured by changes in external auditor, CEO'seducation variable that measured by CEO level education, political connectionvariable that measured by the CEO's political relationship and CEO's tenurevariable that measured by the CEO's term are not significant in detecting fraudulentfinancial reporting.

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