FRAUDULENT FINANCIAL REPORTING : PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR MANUFAKTUR DI INDONESIA

INDAH DWI CAHYA PUTRI, 1311031047 (2017) FRAUDULENT FINANCIAL REPORTING : PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR MANUFAKTUR DI INDONESIA. UNIVERSITAS LAMPUNG, FAKULTAS EKONOMI DAN BISNIS .

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Penelitian ini bertujuan untuk menguji pengaruh indikator fraud dalam teori fraud pentagon terhadap fraudulent financial reporting pada perusahaan manufaktur. Variabel independen yang digunakan dalam penelitian ini adalah variabel pressure dengan proksi financial stability, external pressure, financial target, opportunity dengan proksi nature of industry, razionalization dengan proksi total akrual, capability dengan proksi pergantian direksi, dan arrogance dengan proksi kepemilikan saham manajerial. sedangkan variabel dependen yang digunakan adalah fraudulent financial reporting yang diproksikan dengan fraud score. Sampel penelitian ini menggunakan 59 perusahaan manufaktur yang terdaftar di Bursa Efek Indoesia pada tahun 2013-2015. Data yang digunakan adalah data sekunder yang berupa laporan tahunan perusahaan yang dijadikan sampel penelitian. Alat uji data menggunakan software SPSS 22 meliputi analisis statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji signifikan simultan, dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel rationalization yang proksikan dengan rasio total akrual dan variabel capability yang diproksikan menggunakan perubahan direksi terbukti berpengaruh terhadap fraudulent financial reporting. Sementara variabel pressure dengan proksi financial stability yang diukur dengan menggunakan current ratio, variabel external pressure yang diukur menggunakan leverage ratio, financial target yang diukur dengan ROA, variabel opportunity dengan proksi nature of industry yang diukur menggunakan rasio perubahan dalam piutang dan variabel arrogance yang diproksikan dengan kepemilikan saham manajerial tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: Fraud, Fraud Pentagon, Fraudulent Financial Reporting. ABSTRACT This study aimed to examine the effect of fraud indicators in fraud pentagon theory against the detection of fraudulent financial reporting on manufacturing company. Independent variables in this research were variable pressure which proxied by financial stability, external pressure,and financial target, opportunity which proxied by nature of industry, razionalization which proxied by total accrual, capability which proxied by change of directors, and arrogance which proxied by ownership by management. While the dependent variable was fraudulent financial reporting that proxied by fraud score. The sample of this research using 59 manufacturing company which is listed on the Indonesia Stock Exchange Effect in 2013 – 2015. The data used is secondary data in the form of annual reports of company that become research sample. The test equipment data using software SPSS 22 includes descriptive statistical analysis, classic assumption test, the coefficient of determination test, simultaneous significant test, and hypothesis test. The result of this research show that rationalization variables which proxied by the total accruals ratio and capability which is proxied by the change of directors has an influence on the the fraudulent financial reporting. While the pessure variable which proxied by financial stability which measured with current ratio, external pressure which measured with leverage ratio, financial target which measured with ROA, opportunity variable which proxied by nature of industry variable that measured with change in inventory ratio, and arrogance which proxied by ownership by management has not an influence on financial statement fraud. Keywords: Fraud, Fraud Pentagon, Fraudulent Financial Reporting.

Jenis Karya Akhir:	Skripsi
Subyek:	> HB Economic Theory
Program Studi:	Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit:	56271992 . Digilib
Date Deposited:	04 Aug 2017 04:01
Terakhir diubah:	04 Aug 2017 04:01
URI:	http://digilib.unila.ac.id/id/eprint/27717

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