Analisis faktor yang mempengaruhi kecurangan laporan keuangan (fraudulent financial statement) menggunakan analisa fraud diamond pada indeks saham S&P Capital IQ

Sujono, Devina (2022) Analisis faktor yang mempengaruhi kecurangan laporan keuangan (fraudulent financial statement) menggunakan analisa fraud diamond pada indeks saham S&P Capital IQ. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Laporan keuangan merupakan alat yang digunakan perusahaan untuk menyampaikan informasi keuangan kepada para pemangku kepentingan yang menggambarkan realitas ekonomi perusahaan. Akan tetapi, laporan keuangan perusahaan tidak terlepas dari salah saji yang tidak disengaja maupun yang disengaja dan bersifat material yang disebut fraud. Terdapat berbagai teori yang dapat menjelaskan faktor yang mempengaruhi terjadinya kecurangan salah satunya menggunakan teori berlian kecurangan (fraud diamond). Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris sehubungan dengan pengaruh tekanan, peluang, rasionalisasi serta kemampuan individu terhadap terjadinya kecurangan dalam laporan keuangan. Penelitian ini dilakukan pada 48 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2018-2020 menggunakan indeks saham S&P Capital IQ. Data tersebut diolah menggunakan software STATA dan dianalisis dengan metode regresi linear berganda. Penelitian ini mengambil kesimpulan bahwa elemen tekanan, peluang dan rasionalisasi dalam teori berlian kecurangan terbukti memiliki pengaruh positif terhadap terjadinya kecurangan laporan keuangan. Sedangkan, elemen kemampuan individu tidak terbukti memiliki pengaruh terhadap terjadinya kecurangan laporan keuangan. / Financial statements are tools used by companies to convey financial information to stakeholders that describe the economic reality of the company. However, financial statements can't avoid from misstatements that are arise from error or that there is intention to commit fraud. There are various theories that can explain the occurrence of fraud, one of which is using fraud diamond theory. The purpose of this study is to find out empirical evidence regarding the pressure, opportunity, rationalization, and capability of the occurrence of fraudulent financial statements. This research was conducted on 48 companies listed on the Indonesia Stock Exchange for the period 2018-2020 using the S&P Capital IQ stock index. The data was processed using STATA software and analyzed by multiple linear regression method. This study concludes that the elements of pressure, opportunity, and rationalization in fraud diamond theory have a positive effect on the occurrence of fraudulent financial statements. Meanwhile, the elements of capability don't have an effect on the occurrence of fraudulent financial statements.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Sujono, Devina
01012180081
devinasujono26@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Sihombing, Tanggor
NIDN0316076101
tanggor.sihombing@uph.edu
Uncontrolled Keywords: fraud diamond; fraudulent financial statement; kecurangan laporan keuangan; berlian kecurangan
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 4421 not found.
Date Deposited: 10 Jan 2022 02:35
Last Modified: 10 Jan 2022 02:35
URI: http://repository.uph.edu/id/eprint/44172

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