Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan (studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Periode Tahun 2013-2017)

Megawati Ch Jamil, Siska Priyandani Yudowati

Abstract

ABSTRAK Perusahaan tambang memiliki potensi yang baik dan terbuka untuk melakukan eksplorasi sumber daya tambang tersebut. Perusahaan pertambangan mempunyai kegiatan usaha seperti eksplorasi sumber daya, produksi, dan pengolahan sebagai kesatuan usaha atau usaha terpisah. Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, ineffective monitoring, rationalization terhadap kecurangan laporan keuangan, serta membuktikan pengaruh financial stability, external pressure, ineffective monitoring, rationalization secara simultan dan parsial antara financial stability, external pressure, ineffective monitoring, rationalization terhadap kecurangan laporan keuangan pada perusahaan pertambangan yang yang terdaftar di BEI tahun 2013-2017. Penelitian ini merupakan penelitian kuantatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data dalam penelitian ini adalah analisis regresi data panel. Populasi data dalam penelitian ini adalah semua perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2013-2017 sejumlah 125 perusahaan. Sampel sejumlah 25 perusahaan. Berdasarkan hasil pengujian simultan, financial stability, external pressure, innefective monitoring dan rationalization berpengaruh terhadap kecurangan laporan keuangan. Hasil pengujian parsial, dapat diketahui bahwa financial stability, dan rationalization tidak berpengaruh terhadap kecurangan laporan keuangan, sedangkan external pressure dan ineffective monitoring berpengaruh positif terhadap kecurangan laporan keuangan. Kata Kunci: financial stability, external pressure, ineffective monitoring, rationalization, dan kecurangan laporan keuangan. ABSTRACT Mining companies have good and open potential to explore these mining resources. Mining companies have business activities such as exploration of resources, production, and processing as separate business or business entities. This study aims to determine the effect of financial stability, external pressure, ineffective monitoring, rationalization of fraudulent financial statements, and prove the influence of financial stability, external pressure, simultaneous monitoring, and partial rationalization between financial stability, external pressure, ineffective monitoring, and rationalization of fraudulent financial statements at mining companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantative research. Sample selection is done by purposive sampling method. The data used is secondary data. The method of data analysis in this study is panel data regression analysis. The population of the data in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017, of which there are 42 companies. Samples of 12 companies. Based on the results of simultaneous testing, financial stability, external pressure, innefective monitoring and rationalization have an effect on fraudulent financial statements. The results of partial testing, it can be seen that financial stability, and rationalization have no effect on fraudulent financial statements, while external pressure and ineffective monitoring have a positive effect on fraudulent financial statements. Keywords: financial stability, external pressure, ineffective monitoring, rationalization, and financial statement fraud

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