Analisis pengaruh fraud triangle terhadap kecurangan laporan keuangan pada S&P Capital IQ untuk Asean = Analysis of the Effect of Fraud Triangle on Financial Statement Fraud on S&P Capital IQ for Asean

Pramesthi, Adventa Intan (2022) Analisis pengaruh fraud triangle terhadap kecurangan laporan keuangan pada S&P Capital IQ untuk Asean = Analysis of the Effect of Fraud Triangle on Financial Statement Fraud on S&P Capital IQ for Asean. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan menguji pengaruh komponen fraud triangle terhadap kecurangan laporan keuangan pada S&P Capital IQ untuk ASEAN. Kecurangan laporan keuangan diukur menggunakan fraud score model. Sedangkan komponen fraud triangle yakni pressure diukur dengan financial stability, external pressure, dan financial target. Opportunity diukur menggunakan nature of industry dan rationalization menggunakan total accruals to total assets. Penelitian ini menggunakan purposive sampling dalam pengambilan sampel dan menggunakan model regresi linear berganda. Terdapat data observasi sebanyak 331 perusahaan atau 993 firm-year dari seluruh perusahaan publik yang bergerak di bidang industri manufaktur pada sektor consumer di ASEAN yang terdaftar di S&P Capital IQ pada periode 2018 hingga 2020. Penelitian ini menemukan bukti bahwa financial stability, external pressure, financial target, dan total accruals to total assetsberpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan nature of industry tidak berpengaruh terhadap kecurangan laporan keuangan. / This study aims to examine the effect of the fraud triangle component on financial statement fraud on S&P Capital IQ for ASEAN. Financial statement fraud is measured using the fraud score model. While the components of the fraud triangle, namely pressure, are measured by financial stability, external pressure, and financial targets. Opportunity is measured using the nature of industry and rationalization using total accruals to total assets. This study uses purposive sampling in sampling and uses multiple linear regression models. There are observational data of 331 companies or 993 firm-years from all public companies engaged in the manufacturing industry in the consumer sector in ASEAN that are registered with S&P Capital IQ in the period 2018 to 2020. This study found evidence that financial stability, external pressure, financial targets, and total accruals to total assets have a positive effect on financial statement fraud. Meanwhile, the nature of the industry has no effect on fraudulent financial statements.

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