PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT DENGAN ANALISIS FRAUD DIAMOND (Studi Empiris Perusahaan Jasa Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

MAFIANA ANNISYA , 1211031058 (2016) PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT DENGAN ANALISIS FRAUD DIAMOND (Studi Empiris Perusahaan Jasa Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014). UNIVERSITAS LAMPUNG, FAKULTAS EKONOMI DAN BISNIS .

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Abstrak

Penelitian ini bertujuan untuk menganalisis faktor – faktor kecurangan laporan keuangan dengan analisis fraud diamond yang dikemukakan oleh Wolfe dan Hermanson (2004). Penelitian ini menganalisis pengaruh variabel pressure dengan proksi financial stability, external pressure, financial target, opportunity dengan proksi nature of industry, razionalization dengan proksi opini audit, dan capability dengan proksi pergantian direksi terhadap fraudulent financial statement. Sampel penelitian ini adalah sebanyak 27 perusahaan sektor properti dan real estate yang listing di Bursa Efek Indonesia pada periode 2010-2014. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan yang dijadikan sampel. Alat uji data menggunakan software SPSS 21 meliputi analisis deskriptif, uji asumsi klasisk, regresi linear berganda, uji koefisien determinasi, uji signifikansi simultan, dan uji signifikan parameter individual. Hasil penelitian menunjukkan bahwa variabel financial stability yang diukur dengan rasio perubahan total aset terbukti berpengaruh positif terhadap fraudulent financial statement. Penelitian ini tidak membuktikan variabel external pressure yang diukur dengan rasio leverage, financial target yang diukur dengan return on asset, nature of industry yang diukur dengan rasio perubahan persediaan,opini audit yang diukur dengan diperolehnya opini wajar tanpa pengecualian dengan bahasa penjelas, dan capablity yang diukur dengan perubahan direksi berpengaruh terhadap fraudulent financial statement. Kata Kunci: Fraud, Fraud Diamond, Fraudulent Financial Statement ABSTRACT The objective of this research is to analyzed factors of fraudulent financial statement with fraud diamond that develop by Wolfe and Hermanson (2004). This research is to analyzed influence of variable pressure which proxied by financial stability, external pressure,and financial target, opportunity which proxied by nature of industry, razionalization which proxied by audit opinion, and capability which proxied by change of directors with fraudulent financial statement. The sample used in this research are 27 companies of property and real estate sector that listed in Indonesian Stock Exchange on the period 2010– 2014. The type data that used are secondary data, from the annual reports of companiessample. Data testing instrument uses SPSS 21 software, that consist of descriptive statistic analyzes, classical assumption test, multiple linear regression, determination coefficient test, simultaneous significant test, and significant parameters individually test. The result of this research showed that financial stability variable that measured with change in total asset ratio has positive influence on the fraudulent financial statement. The research does not prove that external pressure variable which measured with leverage ratio, financial target which measured with return on asset, nature of industry which measured with change in inventory ratio, audit opinion which measured by obtaining unqualified opinion with explanatory languange, and capability which measured with change of directors has an influence on the fraudulent financial statement. Keyword:Fraud, Fraud Diamond, Fraudulent Financial Statement

Jenis Karya Akhir: Skripsi
Subyek: > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit: 8226689 . Digilib
Date Deposited: 08 Jun 2016 03:33
Terakhir diubah: 08 Jun 2016 03:33
URI: http://digilib.unila.ac.id/id/eprint/22374

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