Sie, Bethanie Santoso (2020) Pengaruh fraud pentagon terhadap indikasi fraudulent financial statement pada perusahaan manufaktur yang terdaftar di bursa efek indonesia 2016-2018 = The effect of the pentagon fraud on the indication of fraudulent financial statement in manufacturing companies registered in indonesia stock exchange 2016-2018. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Kecurangan laporan keuangan dalam perusahaan sudah tidak asing lagi, kecurangan laporan keuangan dapat dilakukan oleh perusahaan yang besar, atau perusahaan yang kecil, atau bisa juga perusahaan yang go publik, atau non go public. Kasus kecurangan yang baru saja terjadi di Indonesia, adalah Garuda Indonesia, dimana Garuda Indonesia telah terbukti melakukan kecurangan laporan keuangan, dan kecurangannya juga dilakukan oleh manajemen Garuda sendiri. Kecurangan laporan keuangan dapat merugikan perusahaan itu sendiri, karena hal ini bisa menyebabkan hilangnya kepercayaan investor, dan kreditur terhadap perusahaan itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap indikasi fraudulent financial statement. Penelitian ini menggunakan sampel seluruh perusahaan manufaktur dari tahun 2016 hingga 2018. Pemilihan sampel pada penelitian ini menggunakan purposive sampling, dimana dalam pemilihan sampel ada beberapa kriteria yang harus dipenuhi dalam penelitian ini. Sesuai dengan pemilihan sampel ada 84 perusahaan manufaktur yang memenuhi kriteria sampel. Dalam penelitian ini menggunakan uji regresi linear berganda, dimana dalam uji ini membutuhkan uji normal, multikolinearitas, heteroskedastisitas, dan uji autokorelasi, karena penelitian ini menggunakan data sekunder laporan tahunan 2016-2018. Berdasarkan hasil yang telah diuji maka hipotesis ROA, LEV, CEO age, CEO tenure, dan political connection CEO memiliki pengaruh terhadap indikasi fraudulent financial statement. Selanjutnya, hipotesis ROE, BDOUT, external audit quality, multiple directorship, change director, change auditor, CEO education, CEO picture, dan founder of director tidak memiliki pengaruh terhadap indikasi fraudulent financial statement. Dari hasil hipotesis yang telah ditemukan, maka dari kriteria fraud pentagon, hanya pressure, dan capability yang berpengaruh terhadap indikasi fraudulent financial statement / Fraudulent financial statements in companies no longer exist, fraudulent financial statements can be committed by large companies, or small companies, or companies that go public or non-go public. The case of fraud that recently occurred in Indonesia was Garuda Indonesia, where Garuda Indonesia was proven to have committed fraudulent financial statements, and the fraud was also committed by Garuda's own management. Fraudulent financial statements can harm the company itself, because this can lead to investor and creditor confidence in the company itself. This study aims to see the effect of the pentagon on indications of fraudulent financial statements. The study used a sample of all manufacturing companies from 2016 to 2018. The sample selection in this study used purposive sampling, where in the sample selection there are several criteria that must be met in this study. In accordance with the sample selection, there are 84 manufacturing companies that meet the sample criteria. In this study using multiple linear regression test, which in this test requires normal, multicollinearity, heteroscedasticity, and autocorrelation tests, because this study uses secondary data for the 2016-2018 annual report. Based on the results that have been tested, the ROA, LEV, CEO age, CEO tenure, and CEO political relations have an influence on the indication of fraudulent financial statements. Furthermore, the hypothesis of ROE, BDOUT, external audit quality, concurrent directors, director turnover, auditor turnover, CEO education, CEO image, and founding directors have no influence on indications of fraudulent financial statements. From the results of the hypotheses that have been found, then from the fraud pentagon criteria, only pressure and ability have an effect on the indication of fraudulent financial statements.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | fraud pentagon; kecurangan laporan keuangan | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Users 4859 not found. | ||||||||||||
Date Deposited: | 22 Oct 2020 08:31 | ||||||||||||
Last Modified: | 25 Aug 2021 10:12 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/11569 |
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