DETERMINAN KECURANGAN LAPORAN KEUANGAN PERSPEKTIF FRAUD HEXAGON THEORY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

AZIZAH OKTAVIA, NUR (2023) DETERMINAN KECURANGAN LAPORAN KEUANGAN PERSPEKTIF FRAUD HEXAGON THEORY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine how the influence of financial stability, financial target, change in director, political connection, ineffective monitoring, total accrual to total asset ratio, and directors' remuneration on financial statement fraud and the impact of financial statement fraud on firm value in financial sector companies listed on the IDX for the period 2017-2021. This type of research is quantitative research. The data used is secondary data in the form of company annual reports. The number of samples used was 245 samples selected using a purposive sampling method. Financial statement fraud is measured using f score and company value is measured using Tobin's Q ratio. The data analysis method used in this research is logistic regression and simple linear regression. The results of this study indicate that the variables of financial target, political connection, ineffective monitoring, rationalization have a positive effect on financial statement fraud. change in director and director remuneration have a negative effect on financial statement fraud. while financial stability has no effect on financial statement fraud. This study also indicates that financial statement fraud has a negative effect on firm value. Companies need to be careful in preparing financial reports and increasing supervision to reduce fraud so that company value does not decrease so that investors believe in investing in the company. Moreover, auditors need to be aware of the factors that indicate fraud so that the results of the audit are optimal.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	YUVISA IBRANI, EWING	198005012008121002
Thesis advisor	MUKHTAR, MUKHTAR	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari financial stability, financial target, change in director, political connection, ineffective monitoring, total accrual to total asset ratio, dan remunerasi direksi terhadap kecurangan laporan keuangan serta dampak kecurangan laporan keuangan terhadap nilai perusahaan pada perusahaan sektor keuangan yang terdaftar di BEI periode 2017- 2021. Jenis penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Jumlah sampel yang digunakan sebanyak 245 sampel yang dipilih dengan menggunakan metode purposive sampling. Kecurangan laporan keuangan diukur menggunakan F-score dan nilai perusahaan diukur dengan menggunakan rasio Tobin's Q. Metode analisis data yang digunakan dalam penelitian ini adalah regresi logistik dan regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa variabel financial target, political connection, ineffective monitoring, dan rationalization berpengaruh positif terhadap kecurangan laporan keuangan. Change in director dan remunerasi direksi berpengaruh negatif terhadap kecurangan laporan keuangan. Sedangkan financial stability tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini juga menunjukkan bahwa kecurangan laporan keuangan berpengaruh negatif terhadap nilai perusahaan. Perusahaan perlu berhati-hati dalam menyusun laporan keuangan dan meningkat pengawasan untuk mengurangi terjadinya kecurangan agar nilai perusahaan tidak menurun sehingga investor percaya untuk menanamkan modal pada perusahaan. Selain itu, auditor perlu waspada terhadap faktor-faktor yang mengindikasikan terjadinya kecurangan agar hasil pemeriksaan optimal.

Uncontrolled Keywords:

fraud hexagon, financial statement fraud, firm value fraud hexagon, kecurangan laporan keuangan, nilai perusahaan

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Nur Azizah Oktavia

Date Deposited:

15 Feb 2024 14:53

Last Modified:

23 Feb 2024 09:21

URI:

http://eprints.untirta.ac.id/id/eprint/32799

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