Analisis hubungan fraud hexagon theory dan kecurangan laporan keuangan pada perusahaan publik industri teknologi informasi di ASEAN

Panggulu, Giena Eirene (2022) Analisis hubungan fraud hexagon theory dan kecurangan laporan keuangan pada perusahaan publik industri teknologi informasi di ASEAN. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor apa saja yang mempengaruhi kecurangan laporan keuangan. Analisa faktor kecurangan laporan keuangan ini menggunakan fraud hexagon theory dengan variabel financial target dan external pressure untuk mewakili faktor pressure, director change dan CEO’s education untuk mewakili faktor capability, effective monitoring dan whistleblowing system untuk mewakili faktor opportunity, total accrual ratio untuk mewakili rasionalisasi, CEO’s duality untuk mewakili ego dan audit fee untuk mewakili collusion. Kecurangan laporan keuangan dideteksi dengan menggunakan F-Score Model. Sampel penelitian yang diambil adalah perusahaan yang bergerak di industri teknologi informasi yang tercatat di S&P Capital IQ pada periode 2019-2021. Data dikumpulkan dengan metode purposive sampling. Model penelitian berbentuk regresi linear berganda. Metode pengolahan data menggunakan metode Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa financial target berpengaruh positif pada kecurangan laporan keuangan. Lalu, external pressure, rasionalisasi dan collusion berpengaruh negatif pada kecurangan laporan keuangan. Sedangkan director change, CEO’s education, effective monitoring, whistleblowing system, dan ego tidak berpengaruh pada kecurangan laporan keuangan./This study aims to determine what factors influence financial statement fraud. This research used fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education as proxies of capability, effective monitoring, and whistleblowing system as proxies of opportunity factors, total accrual ratio to represent rationalization, CEO's duality as a proxy of ego and audit fee as a proxy of collusion to determine the cause of fraudulent financial statement. Financial statement fraud is detected using the F- Score Model. The research sample is information technology companies listed on S&P Capital IQ in 2019-2021. Data were collected using purposive sampling method. The research model is in the form of multiple linear regression. The data processing uses the Ordinary Least Square (OLS) method. The results of the study indicate that financial targets have a positive effect on financial statement fraud. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego have no effect on fraudulent financial statements.

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