Levia Sitompul, Gebi (2024) PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Financial reports are reports made by companies that reflect the company's financial and operational conditions during a period which are useful for influencing stakeholder decision making. Companies want good conditions and a good image in the eyes of the public so that managers are encouraged to engage in fraudulent practices. The aim of this research is to analyze financial reporting fraud through the fraud pentagon which consists of five elements, namely pressure, opportunity, rationalization, competence and arrogance. These five elements are measured through the proxy variables financial stability, ineffective monitoring, change in auditor, change of director, and political connection. The companies that are the population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research sample used a purposive sampling technique and as many as 31 companies could meet the criteria to be used as research samples data. This research uses quantitative methods with the analytical tool used is multiple linear regression model analysis with the help of the SPSS version 25 program. The research results prove that financial stability and political connections influence fraudulent financial reporting. Meanwhile, ineffective monitoring, change in auditor, and change of director have no effect on fraudulent financial reporting. Based on this research, company management is advised to record financial reports honestly and work in accordance with existing policies and regulations so as not to harm other parties. Stakeholders are advised to increase their accuracy in analyzing the information presented by companies and should not be tempted to invest in companies that have high amounts of debt. Future researchers can add other independent variables, use other measurement scales, and increase the measurement time period.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Laporan keuangan adalah suatu laporan yang dibuat oleh perusahaan yang mencerminkan kondisi keuangan dan operasional perusahaan dalam satu periode yang berguna untuk memengaruhi pengambilan keputusan para pemangku kepentingan. Perusahaan menginginkan kondisi yang baik dan citra yang bagus di mata publik sehingga manejer terdorong untuk terlibat melakukan praktik kecurangan. Penelitian ini memiliki tujuan untuk menganalisis fraudulent financial reporting melalui fraud pentagon yang terdiri dari lima elemen yaitu pressure, opportunity, rationalization, competence, dan arrogance. Lima elemen tersebut diukur melalui proksi variabel financial stability, ineffective monitoring, change in auditor, change of director, dan political connection. Perusahaan yang menjadi populasi di dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Sampel dalam penelitian ini menggunakan teknik purposive sampling dan sebanyak 31 perusahaan dapat memenuhi kriteria untuk dijadikan sampel penelitian. Penelitian ini menggunakan metode kuantitatif dengan alat analisis, yaitu analisis model regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian membuktikan bahwa financial stability dan political connection berpengaruh terhadap fraudulent financial reporting. Sedangkan ineffective monitoring, change in auditor, dan change of director tidak memiliki pengaruh terhadap fraudulent financial reporting. Berdasarkan penelitian ini, manajemen perusahaan disarankan untuk mencatat laporan keuangan secara jujur dengan tetap mengikuti kebijakan serta regulasi yang ada agar pihak lain tidak dirugikan. Bagi pemangku kepentingan diupayakan untuk lebih meningkatkan kecermatan dalam menganalisis informasi-informasi yang diberikan oleh perusahaan dan hendaknya tidak terpikat untuk berinvestasi pada suatu perusahaan yang memiliki jumlah utang yang cukup tinggi. Peneliti selanjutnya dapat menyertakan variabel independen tambahan, menggunakan skala pengukuran lain, dan menambah periode waktu pengukuran. | ||||||
| Uncontrolled Keywords: | Fraudulent financial reporting, fraud pentagon, financial stability, ineffective monitoring, change in auditor, change of director, political connection, and f-score. Fraudulent financial reporting, fraud pentagon, financial stability, ineffective monitoring, change in auditor, change of director, political connection, dan f-score. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Gebi Levia Sitompul | ||||||
| Date Deposited: | 02 Jul 2024 10:01 | ||||||
| Last Modified: | 03 Jul 2024 11:40 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/37278 |
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