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Pengujian Teori Fraud Pentagon Terhadap Potensi Terjadinya Fraud


Oleh : Andri Imam Akbar

Info Katalog

Nomor Panggil : 2018_TA_AK_023131126

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Harti Budi Yanti

Pembimbing 2 : Rikawati

Subyek : Audit - Management;Audit - Theory;Financial stability

Kata Kunci : fraud, fraud pentagon, f-score model, financial target, external pressure.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023131126_Halaman-Judul.pdf 2174.21
2. 2018_TA_AK_023131126_Bab-1.pdf 1127.22
3. 2018_TA_AK_023131126_Bab-2.pdf 1592.16
4. 2018_TA_AK_023131126_Bab-3.pdf 1556.96
5. 2018_TA_AK_023131126_Bab-4.pdf 1780.88
6. 2018_TA_AK_023131126_Bab-5.pdf 730.34
7. 2018_TA_AK_023131126_Daftar-Pustaka.pdf 752.12
8. 2018_TA_AK_023131126_Lampiran.pdf 1318.43

P Penelitian ini bertujuan untuk menganalisa pengaruh variabel-variabel fraud pentagon yaitu pressure dengan proksi financial target, external pressure, financial stability, dan institutional ownership, opportunity dengan proksi ineffectife monitoring dan kualitas auditor eksternal, rationalization dengan proksi changes in auditor, capability dengan proksi change of directors, arrogance dengan proksi CEO’s duality dan political connection terhadap potensi terjadinya fraud yang diukur dengan menggunakan fraud score model ( F-Score ). Sampel yang digunakan dalam penelitian ini adalah 136 pengamatan yang dilihat dari perusahaan yang didelisting di Bursa Efek Indonesia (BEI) periode 2006-2016. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang delisting di BEI selama periode 2006-2016. 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 diukur dengan rasio perubahan total asset, external pressure yang diukur dengan leverage, institutional ownership yang diukur dengan jumlah saham yang dimiliki oleh institusi, change in auditor yang diukur dengan pergantian auditor, dan changes of director yang diukur dengan pergantian jajaran direksi berpengaruh terhadap potensi terjadinya fraud. Sementara variabel ineffective monitoring yang diukur dengan rasio komisaris independen, kualitas auditor eksternal yang diukur dengan penunjukan Kantor Akuntan Publik big 4, CEO duality, dan political connection tidak berpengaruh terhadap fraud.

T The objective of this research is to analyze the influence of fraud pentagon, the variabel are pressure which proxied by financial target, external pressure, financial stability, and institutional ownership. opportunity which proxied by ineffective monitoring and quality of external auditor, 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 predict a potential of fraud which measured using fraud score model (F-Score). The sample of this study are 136 observation seen from companies delisting in Indonesia Stock Exchange period 2006-2016. The type of data used is secondary data, which is an annual report of companies delisting on the IDX during the period 2006-2016. 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 target variables measured by ROA, financial stability measured by the ratio of changes in total assets, external pressure as measured by leverage, institutional ownership as measured by the number of shares held by the institution, the change in auditor as measured by the turn of the auditor , and changes of director as measured by the change of board of directors affect the potential of fraud. While the ineffective monitoring variables measured by the independent commissioner ratio, the quality of the external auditor as measured by the appointment of big four Certified Public Accountant, CEO duality, and political connection have no effect on fraud.

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