SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2018

Ukuran Huruf:  Kecil  Sedang  Besar

DETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FAKTOR TEKANAN DAN PELUANG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

Devy Nurmayanti Aviva S

Abstrak


RINGKASAN.

Nurmayanti Aviva S, Devy. 2018. Deteksi Kecurangan Laporan Keuangan Menggunakan Faktor Tekanan dan Peluang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016). Skripsi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: Dr. Eka Ananta Sidharta, S.E., M.M. Ak, CA

 

Kata Kunci: Kecurangan Laporan Keuangan, Tekanan, Peluang

Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud triangle. Menurut teori Cressey, terdapat tiga kondisi yang selalu hadir dalam tindakan kecurangan yaitu tekanan, peluang, dan rasionalisasi yang biasa disebut fraud triangle. Berdasarkan teori fraud triangle dari Cressy, peneliti mengembangkan variabel yang dapat digunakan dalam mendeteksi fraud, yaitu financial stability (ACHANGE), ineffective monitoring (BDOUT), external pressure (LEV), financial targets (ROA), dan personal financial need (OSHIP).

Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada tahun 2014-2016. Perusahaan yang diambil sebagai sampel sebanyak 25 perusahaan. Data dianalisis dengan menggunakan analisis regresi berganda dengan software SPSS 18.0

Hasil pengujian statistik menunjukkan bahwa secara empiris variabel financial stability, ineffective monitoring, external pressure, dan personal financial need tidak berpengaruh terhadap financial statement fraud. Sedangkan ,financial targets berpengaruh terhadap financial statement fraud.

SUMMARY

Nurmayanti Aviva S, Devy. 2018. Detection of Financial Statement Fraud by Using Pressure and Opportunity Factors (Empirical Study on Manufacturing Companies Listed on IDX in 2014-2016). Sarjana’s Thesis, Accounting Departement, Faculty Of Economics, Universitas Negeri Malang. Advisor: Dr. Eka Ananta Sidharta, S.E., M.M. Ak, CA

 

Keywords: Financial Statement Fraud, Pressure, Opportunity

This study aims to detect financial statement fraud based on the analysis of fraud triangle. According to Cressey theory, there are three conditions which are always present in the acts of fraud and those are pressure, opportunity, and rationalization or as known as fraud triangle. Based on the theory of Cressey’s fraud triangle, the researcher developed some variables which can be used in detecting fraud, those are financial stability (ACHANGE), ineffective monitoring (BDOUT), external pressure (LEV), financial targets (ROA), and personal financial need (OSHIP).

The population in this study is all companies listed on Indonesia Stock Exchange (IDX) in 2014-2016. There are 25 companies which were taken as the sample. Data were analyzed using multiple regression analysis with SPSS 18.0 software.

The result of statistical test showed that these variables such as  financial stability, ineffective monitoring, external pressure, and personal financial need do not affect empirically on financial statement fraud. Meanwhile, financial targets affects financial statement fraud.