Analisis Likuiditas, Financial Leverage, Personal Financial Need, Dan Kualitas Audit Dalam Mendeteksi Potensi Risiko Fraudulent Financial Statement (studi Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

Kurnia Resky Pambudi, Annisa Nurbaiti

Abstract

ABSTRAK Pertumbuhan ekonomi yang kuat diyakini akan mendukung operasional perbankan selama dua belas sampai dengan delapan belas tahun ke depan, namun diperkirakan kebijakan makroekonomi pemerintah akan mampu mengerek pertumbuhan PDB menjadi 5,2% pada tahun 2018-2019. Pertumbuhan kredit juga diyakini akan berada di kisaran 10% sampai 12% per tahun dalam periode 2018-2019. Selain itu, meningkatnya pendapatan bank dan menurunnya ongkos kredit akan membuat bank lebih mumpuni dalam menyediakan modal untuk mendukung pertumbuhan aset. Penelitian ini bertujuan untuk mengetahui dan menganalisis adanya pengaruh likuiditas, financial leverage, personal financial need, dan kualitas audit secara parsial maupun simultan dalam mendeteksi fraudulent financial statement pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi dalam penelitian ini adalah perusahaan perbankan yang konsisten terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sebanyak 80 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi EViews 9 Version. Berdasarkan hasil penelitian variabel likuiditas, financial leverage, personal financial need, dan kualitas audit secara simultan berpengaruh terhadap fraudulent financial statement. Secara parsial, variabel likuiditas, financial leverage, kualitas audit berpengaruh terhadap fraudulent financial statement, sedangkan variabel personal financial need tidak berpengaruh terhadap fraudulent financial statement. Kata Kunci: fraudulent financial statement, likuiditas, financial leverage, personal financial neeed, kualitas audit ABSTRACT Strong economic growth is believed to support banking operations for the next twelve to eighteen years, but it is estimated that the government's macroeconomic policy will be able to lift GDP growth to 5.2% in 2018- 2019. Credit growth is also believed to be in the range of 10% to 12% per year in the 2018-2019 period. In addition, increasing bank revenues and decreasing credit costs will make banks more qualified in providing capital to support asset growth. This study aims to determine and analyze the influence of liquidity, financial leverage, personal financial need, and audit quality partially or simultaneously in detecting fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study is a banking company that is consistently listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique in this study was purposive sampling and obtained as many as 80 sample companies. The analysis technique used in this study is panel data regression analysis using theapplication EViews 9 Version. Based on the results of the research variable liquidity, financial leverage, personal financial need, and audit quality simultaneously influence the fraudulent financial statement. Partially, the variable liquidity, financial leverage, audit quality has an effect on fraudulent financial statements, while thevariable personal financial need does not affect the fraudulent financial statement. Keywords: fraudulent financial statement, liquidity, financial leverage, personal financial neeed, audit quality

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