The determinants of fraudulent financial reporting through fraud diamond theory in LQ45 index companies listed in Indonesia Stock Exchange

Kurniawan, Hugo (2021) The determinants of fraudulent financial reporting through fraud diamond theory in LQ45 index companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Fraudulent financial reporting is a deliberate act in which the related parties intentionally manipulating the company’s financial statement. This fraudulent act can be so harmful since financial statements are a medium of communication that connects between internal and internal users or either internal and external users. Financial statements often being used by users to take vital business decisions. When the company prepares a fraudulent financial statement, the users of the financial statement might have the chance of taking wrong decisions for the business. This kind of scandal has been so common either at the international level or in Indonesia itself such as the Enron scandal and also Garuda Indonesia scandal. This research aims to analyze fraudulent financial reporting through fraud diamond theory by using financial leverage, profitability, external auditor quality, total accrual to total asset, and director change as the independent variables. This research is conducted by using a quantitative research method using secondary data that were taken from the LQ45 companies which are listed on Indonesia Stock Exchange. with a population of 59 companies. The samples are obtained using the purposive sampling method. The total data sampled is 54 companies from the year 2017-2019 The data analysis is using logistic regression analysis. Based on the results of research and analysis by using SPSS 26 indicate that Financial leverage, profitability ratio, external auditor quality, and director change have no significant impact towards fraudulent financial reporting while total accrual to total asset has a significant impact toward fraudulent financial reporting/Penipuan laporan keuangan adalah tindakan yang disengajai oleh pihak manajemen perusahaan untuk memanipulasi laporan keuangan. Aksi penipuan ini sangatlah membahayakan para pengguna laporan keuangan karena laporan keuangan ada media komunikasi antara sesama pihak interal perusahaan atau antara pihak internal perusasahaan dan pihak eksternal. Pengguna laporan keuangan menggunakan laporan keuangan untuk mengambil keputusan penting dalam operasional bisnis. Jika penyedia laporan keuangan melakukan manipulasi data, maka pengguna laporan keuangan akan mendapatkan informasi yang salah dan berujung pada kesalahan dalam pengambilan keputusan. Ada beberapa kasus manipulasi laporan keuangan yang telah terjadi baik di internasional maupun di Indonesia. Contoh kasusnya adalah yang terjadi pada Enron dan Garuda Indonesia. Penelitian ini bertujuan untuk menganalisis manipulasi laporan keuangan melalui teori fraud diamond dengan Financial Leverage, Profitabilitas, External Auditor Quality, Total Akrual terhadap Total Aset dan Perubahan Direktur sebagai variabel tidak terikat. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. dengan populasi 59 perusahaan. Dan sampel diperoleh dengan menggunakan metode purposive sampling. Total data sampel adalah 54 perusahaan dari tahun 2017-2019 Data analisis menggunakan analisis regresi logistik. Berdasarkan hasil penelitian dan analisis dengan menggunakan SPSS 26 menunjukkan bahwa: Leverage, profitabilitas, external auditor quality, dan perubahan direktur tidak mempengaruhi manipulasi laporan keuangan secara signifikan sedangkan total akrual terhadap total aset mempengaruhi manipulasi laporan keuangan secara signifikan

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Kurniawan, HugoNIM03012170013hugokurniawan1716@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMartok, YenniNIDN0130048101yenni.martok@uph.edu
Uncontrolled Keywords: fraudulent financial reporting; financial leverage; profitability; external auditor quality; total accrual to total asset; director change
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 18950 not found.
Date Deposited: 09 Aug 2021 05:36
Last Modified: 12 Jan 2022 10:04
URI: http://repository.uph.edu/id/eprint/41381

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