ENOVE MANIHURUK, ESTHER (2024) PENGARUH THE S.C.C.O.R.E. MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUENSI PADA PERUSAHAAN TRANSPORTASI & LOGISTIK TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine how 6 factors can affect financial statement fraud. The six factors follow Vousinas's research which names The S.C.C.O.R.E. Model, which includes Stimulus, Capability, Collusion, Opportunity, Rationalization, and Ego. This study also aims to determine the effect of financial statement fraud on firm value. 25 Transportation & Logistics companies were selected through purposive sampling with a 4-year observation period from 2020- 2023. The analysis method used in this research is panel data multiple regression analysis using Eviews 13 software. This research uses quantitative methods with secondary data taken from the company's financial statements on the Indonesia Stock Exchange. This study found that only a few factors significantly affect financial statement fraud, namely Stimulus with the proxy of External Pressure, Opportunity with the proxy of Ineffectiveness Monitoring, Rationalization with the proxy of Total Accruals Ratio, Ego with the proxy of Company Existence. Meanwhile in this study, company value is not influenced by fraudulent financial statements.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui bagaimana 6 faktor dapat mempengaruhi kecurangan laporan keuangan. Keenam faktor tersebut mengikuti penelitian Vousinas yang menamakan sebagai The S.C.C.O.R.E. Model yakni antara lain Stimulus, Capability, Collusion, Opportunity, Rationalization, dan Ego. Dalam penelitian ini juga bertujuan untuk mengetahui pengaruh kecurangan laporan keuangan terhadap nilai perusahaan. 25 perusahaan Transportasi & Logistik dipilih melalui purposive sampling dengan periode pengamatan 4 tahun dari 2020-2023. Metode analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda data panel menggunakan software Eviews 13. Penelitian ini menggunakan metode kuantitatif dengan data yang diperoleh merupakan data sekunder berasal dari laporan keuangan perusahaan di Bursa Efek Indonesia. Penelitian ini memperoleh hasil bahwa hanya beberapa faktor saja yang signifikan mempengaruhi kecurangan laporan keuangan yakni Stimulus dengan proksi Tekanan Eksternal, Opportunity dengan proksi Ketidakefektifan Pengawasan, Rationalization dengan proksi Rasio Total Akrual, Ego dengan proksi Eksistensi Perusahaan. Sedangkan dalam penelitian ini, nilai perusahaan tidak dipengaruhi oleh kecurangan laporan keuangan. | ||||||
| Uncontrolled Keywords: | Fraud Hexagon, Financial Target, External Pressure, Change in Directors, Government Project, Ineffectiveness Monitoring, Total Accruals Ratio, Company Existence, Earnings Management, Financial Statement Fraud, Tobin's Q, Firm Value. Fraud Hexagon, Target Keuangan, Tekanan Eksternal, Pergantian Direksi, Proyek Pemerintah, Ketidakefektifan Pengawasan, Rasio Total Akrual Perusahaan, Eksistensi Perusahaan, Manajemen Laba, Kecurangan Laporan Keuangan, Tobin’s Q, Nilai Perusahaan | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG 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: | Esther Enove Manihuruk | ||||||
| Date Deposited: | 08 Jan 2025 10:33 | ||||||
| Last Modified: | 08 Jan 2025 10:33 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45291 |
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