Pendeteksian fraudulent financial reporting menggunakan analisis fraud pentagon pada perusahaan keluarga yang terdaftar di bursa efek Indonesia = Fraudulent financial reporting detection using fraud pentagon analysis in family business that listed in Indonesia stock exchange

Nurrahmah, Annisa (2021) Pendeteksian fraudulent financial reporting menggunakan analisis fraud pentagon pada perusahaan keluarga yang terdaftar di bursa efek Indonesia = Fraudulent financial reporting detection using fraud pentagon analysis in family business that listed in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas mengenai analisis teori fraud pentagon terhadap fraudulent financial reporting pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Variabel independen yang digunakan dalam penelitian ini diantaranya adalah financial stability, financial target, external pressure, nature of industry, ineffective monitoring, quality of external auditor, total accruals to total assets, change of directors, dan managerial shareholding. Dengan terdapatnya fenomena dimana lebih dari 95% bisnis yang ada di Indonesia adalah perusahaan keluarga, mungkin saja akan terdapat risiko inheren tersendiri bagi perusahaan keluarga untuk dapat melakukan kecurangan terhadap laporan keuangan. Sehingga, penelitian ini berfokus untuk meneliti kecurangan pelaporan keuangan yang mungkin terjadi pada perusahaan keluarga yang ada di Indonesia. Sejauh yang diketahui peneliti, masih belum ada penelitian yang menganalisis teori fraud pentagon pada kecurangan laporan keuangan yang mungkin terjadi pada perusahaan keluarga di Indonesia. Penelitian ini menggunakan regresi data panel dengan pendekatan common effect model dan menganalisis 621 data observasi penelitian pada perusahaan keluarga di tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa external pressure dan managerial shareholding adalah faktor yang paling berpengaruh terhadap terjadinya fraudulent financial reporting pada perusahaan keluarga. / This study discusses about the analysis of fraud pentagon theory on fraudulent financial reporting in family businesses that listed on the Indonesia Stock Exchange in 2017-2019. The independent variables that used in this study includes financial stability, financial target, external pressure, nature of industry, ineffective monitoring, quality of external auditor, total accruals to total assets, change of directors, and managerial shareholding. With the phenomenon where more than 95% of businesses in Indonesia are family businesses, there may be an inherent risk for family businesses to commit fraud on their financial report. Thus, this study focuses on the fraudulent financial reporting that may occur in the family businesses in Indonesia. From the author’s understanding, there are no studies that analyse the fraud pentagon theory on fraudulent financial reporting that may occur in the family businesses in Indonesia. This study uses data panel regression with common effect approach and analyses 621 family business observations data in 2017-2019. The result of this study indicates that external pressure and managerial shareholding are the factors that most influence the occurrence of fraudulent financial reporting in family businesses.

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