Faktor-faktor yang mempengaruhi kecurangan laporaan keuangan menggunakan fraud pentagon: periode sebelum dan pada covid-19

Aruni, Keke Keyza (2022) Faktor-faktor yang mempengaruhi kecurangan laporaan keuangan menggunakan fraud pentagon: periode sebelum dan pada covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kecurangan laporan keuangan menggunakan fraud pentagon: periode sebelum dan pada covid-19. Penelitian ini menggunakan sampel yang berjumlah 444 perusahaan manufaktur yang terdaftar pada BEI pada tahun 2018 – 2020. Penentuan sampel menggunakan teknik purposive dan menggunakan model regresi logistik. Penelitian ini menemukan bukti bahwa financial stability, quality of external audits, change of directors, dan frequent number of CEO pictures tidak berpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan change in auditor berpengaruh positif terhadap kecurangan laporan keuangan. Dan covid tidak dapat memoderasi pengaruh financial stability, quality of external audits, change in auditor, change of directors dan frequent number of CEO’s picture terhadap kecurangan laporan keuangan. / The purpose of this study is to analyze the factors that influence financial statement fraud using the fraud pentagon: the period before and during covid-19. This study uses a sample of 444 manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. Determination of the sample uses a purposive technique and uses a logistic regression model. This study finds evidence that financial stability, quality of external audits, change of directors, and frequent number of CEO pictures do not have a positive effect on fraudulent financial statements. Meanwhile, the change in auditor has a positive effect on financial statement fraud. And covid cannot moderate the effect of financial stability, quality of external audits, change in auditors, change of directors and frequent number of CEO's picture on financial statement fraud.

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