Pendeteksian Kecurangan Pada Pelaporan Keuangan Dengan Analisis Fraud Triangle (studi Dilakukan Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Surya Wahyu Sukma Ratri, Annisa Nurbaiti

Abstract

Abstrak Perkembangan persaingan bisnis yang semakin pesat membuat munculnya kejahatan dalam bentuk kecurangan salah satunya financial statement fraud. Hal ini disebabkan para pelaku bisnis harus tetap menyampaikan informasi keuangan secara akurat dan relevan. penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective monitoring, dan opini audit terhadap financial statement fraud yang diproksikan dengan manajemen laba pada perusahaan manufaktur sektor dasar dan kimia yang terdaftar di BEI tahun 2012-2016. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor dasar dan kimia yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 22 sampel dalam kurun waktu 5 tahun sehingga didapat 110 unit sampel perusahaan manufaktur sektor dasar dan kimia periode 2012- 2016. Metode analisis data dalam penelitian ini adalah analisis regresi berganda dengan menggunakan SPSS 24. Bersadarkan hasil pengelolahan data menunjukkan bahwa secara simultan financial stability, external pressure, financial target, nature of industry, ineffective monitoring, dan opini audit berpengaruh terhadap financial statement fraud. Sedangkan secara parsial, financial stability, external pressure, nature of industry, ineffective monitoring, dan opini audit tidak berpengaruh terhadap financial statement fraud, financial target berpengaruh terhadap financial statement fraud. Hasil penelitian ini diharapkan dapat memberikan pengetahuan dan kontribusi pengembangan ilmu fraud triangle. Serta memberikan informasi tambahan mengenai faktor-faktor yang mempengaruhi perusahaan melalukan financial statement fraud. Kata kunci : financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opini audit, financial statement fraud. Abstract The development of a business competition which causes of crime like financial statement fraud. This is due to the business people must still reported financial information is accurate and relevant. This study aims to test the influence of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, and audit opinion to financial statement fraud by earning management at manufacture basic industries and chemicals sector listed on Indonesia Stock Exchange (BEI) in the period 2012- 2016. The data used in this study was obtained from financial statemend data. The population in this study are manufacture basic industries and chemicals sector listed on Indonesia Stock Exchaneg. Sample selection technique used is purposive sampling and acquired 22 company in manufacture basic industries and chemicals sector with the 2012-2016 study period. Methods of data analysis in this research is multiple linear regression analysis using SPSS 24. Based on the results of this study showed that the simultaneous of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, and audit opinion have a effect on financial statement fraud. While partially, financial stability, external pressure, nature of industry, ineffective monitoring, and audit opinion has no effect on financial statement fraud, financial target has effect on financial statement fraud. The result of this study are expected to provide knowledge and contribute to the development of fraud triangle. And provide additional information about thr factors the affect the company to do financial statement fraud. Keywords : financial stability, external pressure, financial target, nature of industry, ineffective monitoring, audit opinion, and financial statement fraud

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