Analisis pengaruh fraud triangle dalam mendeteksi risiko kecurangan laporan keuangan dengan fraud score model

Sutanto, Hans Aditya (2020) Analisis pengaruh fraud triangle dalam mendeteksi risiko kecurangan laporan keuangan dengan fraud score model. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh fraud triangle terhadap risiko terjadinya kecurangan pada laporan keuangan. Proksi yang digunakan untuk mengukur kecurangan laporan keuangan adalah fraud score model. Penelitian ini mengambil sampel dari perusahaan sektor konsumsi dan trade (diluar investasi) yang terdaftar di Bursa Efek Indonesia untuk tahun 2018 dan 2019, dengan jumlah 153 perusahaan dan total 306 observasi. Data yang digunakan adalah data dari laporan keuangan yang diperoleh dari S&P Market Capital beserta Bursa Efek Indonesia. Hasil Penelitian ini menggunakan model regresi berganda menggunakan program Stata versi 15, menunjukkan bahwa secara simultan, seluruh variabel bebas memiliki pengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial, variabel independen rationalization dan variabel kontrol ukuran perusahaan memiliki pengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan untuk variabel independen pressure yang digambarkan financial stability, excessive pressure, financial targets, personal financial need serta opportunity yang digambarkan ineffective monitoring tidak memiliki pengaruh signifikan terhadap kecurangan laporan keuangan. / This study aims to determine the effect of fraud triangle on fraudulent financial statement. The proxy used to measure financial report fraud by using fraud score model. The population of this study was consumer goods and trade (without investment) company listed on the Indonesia Stock Exchange in 2018 and 2019. Total samples were 153 companies and total 306 observation. The data used are data from financial reports obtained from S&P Market Capital and the Indonesia Stock Exchange, this study also perform a multiple regression model using the Stata version 15 program. Overall results of the analysis showed that the independent variables had a significant effect on fraudulent financial statements. Partially, independent variable rationalization and control variable company size have a significant effect on fraudulent financial statements while independent pressure variable such as financial stability, excessive pressure, financial targets, personal financial needs, also opportunity as ineffective monitoring have no significant effect on fraudulent financial statements.

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