Analisis Pressure Dalam Menentukan Fraudulent Financial Reporting Pada Perusahaan Keluarga Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

Laurent, Samuel (2021) Analisis Pressure Dalam Menentukan Fraudulent Financial Reporting Pada Perusahaan Keluarga Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas mengenai analisis tekanan (pressure) dalam menentukan fraudulent financial reporting pada perusahaan keluarga. Variabel Independen yang digunakan dalam penelitian ini yakni financial stability, external pressure, dan executive financial need. Populasi yang digunakan dalam penelitian ini yakni perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Model penelitian yang digunakan oleh peneliti yakni regresi data panel berbasis pooled least square dengan pendekatan yang dipilih adalah common effect model. Teknik yang digunakan dalam pengambilan sampel adalah teknik purposive sampling. Total sampel yang digunakan adalah 354 perusahaan yang merupakan family business. Penelitian ini menunjukkan bahwa external pressure dan executive financial need yang paling berpengaruh terhadap aktivitas fraudulent financial reporting dalam perusahaan keluarga. Saran yang diberikan penelitian ini yaitu diharapkan dapat menemukan model yang lebih tepat dalam mendeteksi fraudulent financial reporting, menentukan variabel dan proksi yang dapat mengukur perusahaan disektor finance dan laporan keuangan dengan mata uang USD, serta mengidentifikasi secara jelas dalam menentukan perusahaan yang dapat dikategorikan sebagai family business./This study discusses the analysis of pressure in determining fraudulent financial reporting in family companies listed on the Indonesia Stock Exchange in 2017- 2019. The independent variables used in this study are financial stability, external pressure, and executive financial need. The population used in this study are companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The research model used by the researcher is panel data regression based on pooled least squares with the chosen approach being the common effect model. The technique used in sampling is purposive sampling technique. The total sample used is 354 companies which are family businesses. This study shows that external pressure and executive financial need are the most influential on fraudulent financial reporting activities in family companies. The advice given by this research is that it is expected to find a more appropriate model in detecting fraudulent financial reporting, determine variables and proxies that can measure companies in the finance sector and financial statements in USD, and identify clearly in determining companies that can be categorized as family businesses.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Laurent, Samuel
NIM01012170028
samuel.laurent19@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Karyawati, Golrida
NIDN0303067103
golrida.karyawati@uph.edu
Uncontrolled Keywords: perusahaan keluarga; financial statement fraud; pressure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 3606 not found.
Date Deposited: 30 Jun 2021 08:34
Last Modified: 11 Mar 2022 03:32
URI: http://repository.uph.edu/id/eprint/40193

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