Rima Tasyari, - (2024) PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PERBANKAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI: Studi Empiris Perusahaan Perbankan BEI Tahun 2020-2022. S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_2010096_Tittle.pdf Download (407kB) |
|
Text
S_PEA_2010096_CHAPTER1.pdf Download (386kB) |
|
Text
S_PEA_2010096_CHAPTER2.pdf Restricted to Staf Perpustakaan Download (830kB) |
|
Text
S_PEA_2010096_CHAPTER3.pdf Download (523kB) |
|
Text
S_PEA_2010096_CHAPTER4.pdf Restricted to Staf Perpustakaan Download (1MB) |
|
Text
S_PEA_2010096_CHAPTER5.pdf Download (204kB) |
|
Text
S_PEA_2010096_Appendix.pdf Restricted to Staf Perpustakaan Download (1MB) |
Abstract
Kecurangan laporan keuangan merupakan tindakan yang sangat merugikan dan menjadi ancaman bagi pihak-pihak eksternal perusahaan khususnya bagi investor, penelitian ini dilakukan untuk menguji pengaruh fraud pentagon terhadap fraudulent financial statement dengan kualitas laba sebagai moderasi. Variabel independen yang digunakan Pressure yang diproksi stabilitas keuangan, Opportunity diproksi ketidakefektifan pengawasan, Rationalization diproksi rasio total akrual, Capability diproksi pergantian direksi dan arrogance diproksi jumlah frekuensi foto CEO. Populasi dalam penelitian ini adalah perusahaan perbankan yang listing/terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2022. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh 43 perusahaan dalam periode selama 3 tahun dan diperoleh 129 data. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan dari website BEI yaitu www.idx.co.id, dengan menggunakan software SPSS 25. Hasil pengujian hipotesis menunjukkan bahwa, stabilitas keuangan, ketidakefektifan pengawasan, jumlah frekuensi foto CEO berpengaruh terhadap fraudulent financial statement, rasio total akrual, dan pergantian direksi tidak berpengaruh terhadap fraudulent financial statement. Pada variabel moderasi stabilitas keuangan, dan ketidakefektifan pengawasan memperlemah kualitas laba, dan variabel rasio total akrual, pergantian direksi dan jumlah frekuensi foto CEO tidak dapat memperlemah kualitas laba Kata kunci: Fraudulent financial statement, fraud pentagon, kualitas laba Financial statement fraud is an action that is very detrimental and a threat to external parties, especially for investors, this study was conducted to examine the effect of fraud pentagon on financial statement fraud with earnings quality as a moderator. The independent variables used are Pressure proxied by financial stability, Opportunity proxied by supervisory ineffectiveness, Rationalization proxied by the ratio of total accruals, Capability proxied by changes in directors and arrogance proxied by the number of CEO photo frequencies. The population in this study are banking companies listed / listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The sample selection used purposive sampling method and obtained 43 companies in a period of 3 years and obtained 129 data. The data used is secondary data obtained from annual reports and financial reports from the IDX website, namely www.idx.co.id using SPSS 25 software. The results of hypothesis testing show that, financial stability, supervisory ineffectiveness, the number of CEO photo frequencies affect financial statement fraud, the total accrual ratio, and changes in directors have no effect on financial statement fraud. In the moderation variable, financial stability and supervisory ineffectiveness weaken earnings quality, and the total accrual ratio variable, change of directors and the number of CEO photo frequencies cannot weaken earnings quality. Keywords: Financial statement fraud, fraud pentagon, earnings quality.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=en&user=fGmmkHkAAAAJ IDSINTA Dosen Pembimbing Nugraha : 5994754 Raden Dian Hardiana : 6735511 |
| Uncontrolled Keywords: | Fraudulent financial statement, fraud pentagon, kualitas laba Financial statement fraud, fraud pentagon, earnings quality. |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Rima Tasyari |
| Date Deposited: | 10 Oct 2024 08:13 |
| Last Modified: | 10 Oct 2024 08:13 |
| URI: | http://repository.upi.edu/id/eprint/126333 |
Actions (login required)
 |
View Item |