Pengaruh fraud triangle terhadap risiko terjadinya fraudulent financial statement dengan fraud score model

Abiwardani, Karin and Helen, Helen and Yenandra, Sephilla (2019) Pengaruh fraud triangle terhadap risiko terjadinya fraudulent financial statement dengan fraud score model. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle terhadap risiko terjadinya fraudulent financial statement dengan menggunakan fraud score model. Penelitian ini terdiri dari variabel terikat, variabel bebas dan variable kontrol. Variabel terikat yang digunakan adalah fraudulent financial statement. Sedangkan untuk variabel bebas pada penelitian ini adalah financial stability, excessive pressure, personal financial need, financial target, ineffective monitoring dan rationalization. Sedangkan, variabel kontrol yang digunakan pada penelitian ini adalah firm size yang diukur dengan logaritma natural total aset perusahaan. Penelitian ini mengambil sampel dari perusahaan-perusahaan manufaktur subsektor barang konsumsi dan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018 dengan jumlah 76 perusahaan dan total 353 observasi. Data yang digunakan adalah data dari laporan keuangan yang telah diaudit yang berakhir pada tanggal 31 Desember. Penelitian ini menggunakan model regresi berganda yang dimanadigunakan untuk menunjukkan hubungan langsung antara variabel terikat. Pengolahan data dilakukan dengan menggunakan program Stata versi 12. Hasil analisis menunjukkan bahwa secara simultan, seluruh variabel bebas memiliki pengaruh signifikan terhadap fraudulent financial statement. Secara parsial, financial stability, excessive pressure, financial target dan firm size yang memiliki pengaruh signifikan terhadap fraudulent financial statement sedangkan Personal Financial Need, Ineffective Monitoring, dan Rationalization tidak memiliki pengaruh signifikan terhadap fraudulent financial statement. / This study aims to determine the effect of fraud triangle on fraudelent financial statement using the Fraud Score Model. This study consisted of dependent variable, independent variables and control variable. The dependent variable that was used in this study is Fraudulent Financial Statement that proxied by RSST accrual. Whereas the independent variables in this study are financial stability, excessive pressure, personal financial need, financial target, ineffective monitoring dan rationalization. Meanwhile, the control variable used in this study is firmsize that proxied by natural logaritma of total asset. The population of this study was manufacturing company in consumer goods and chemical subsectors listed on the Indonesia Stock Exchange in 2014-2018. Total samples were 76 companies and 353 total observation. The data used are from audited financial statement which ended on December 31. This study uses a multiple regression model which is used to show a direct relationship between the variables. The data processed using the Stata version 12 program. The overall results of the analysis showed that the independent variables had a significant effect on fraudulent financial statements. Partially, financial stability, excessive pressure, financial targets and company size have a significant effect on fraudulent financial statements while Personal Financial Needs, Ineffective Monitoring, and Rationalization have no significant effect on fraudulent financial statements.

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