MOH ADITYA RIZKI SAPUTRAMOH ADITYA RIZKI SAPUTRA, 1341031031 (2017) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DENGAN PERSPEKTIF FRAUD PENTAGON (Studi Empiris pada Perusahaan Sektor Perbankan Di Indonesia). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Penelitian ini bertujuan untuk menguji elemen-elemen fraud dalam teori fraud pentagon terhadap indikasi adanya fraudulent financial reporting pada perusahaan sektor keuangan dan perbankan di Indonesia tahun 2011-2015. Variabel independen yang digunakan dalam penelitian ini adalah financial target, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external auditor, changes in auditor, change in director, dan banking anti-fraud strategy. Sedangkan variabel dependen yang digunakan adalah fraudulent financial reporting yang diproksikan dengan financial restatement. Penelitian ini menggunakan 150 sampel yang berasal dari 30 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Data sekunder tersebut berasal dari pelaporan keuangan yang diunduh dari website perusahaan dan BEI. Metode penentuan sampel dengan menggunakan purposive sampling. Analisis data menggunakan metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa terdapat tiga variabel yang berpengaruh signifikan dalam mendeteksi terjadinya fraudulent financial reporting, antara lain institutional ownership, change in auditor, dan banking anti-fraud strategy. Variabel tersebut merepresentasikan dua elemen dalam Crowe’s fraud pentagon theory yaitu pressure, rationalization dan external regulatory influence. Kata Kunci: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraudulent Financial Reporting, Financial Restatement. ABSTRACT This study aimed to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on financial and banking sector in Indonesia at 2011-2015. Independent variables in this research were financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external auditor, changes in auditors, change of directors, and the banking anti-fraud strategy, while the dependent variable was fraudulent financial reporting that proxied by financial restatements. This study used 150 samples which came from 30 banking sector companies listed on the Indonesia Stock Exchange in 2011-2015. This research was conducted by quantitative methods using secondary data. The secondary data derived from financial reporting that are downloaded from the company website and IDX. The sampling method was purposive sampling. The data analysis using the logistic regression method. The results of this study indicate that there are three variables which were significant in detecting the occurrence of fraudulent financial reporting, including institutional ownership, change in auditors, and the banking anti-fraud strategy. These variables represent the three elements in a pentagon fraud Crowe's theory; pressure, rasionalization and external regulatory influence. Keywords: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraudulent Financial Reporting, Financial Restatement
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | 36921798 . Digilib |
| Date Deposited: | 19 Oct 2017 06:37 |
| Terakhir diubah: | 19 Oct 2017 06:37 |
| URI: | http://digilib.unila.ac.id/id/eprint/28692 |
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