Sabila Nur Febriyanti, - and Yayat Supriyatna, - and Leni Yuliyanti, - (2025) PENGARUH PRESSURE, OPPORTUNITY DAN RATIONALIZATION (FRAUD TRIANGLE) TERHADAP FINACIAL STATEMENT FRAUD: Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pressure, opportunity, dan rationalization terhadap financial statement fraud pada perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Variabel bebas dalam penelitian ini terdiri dari: tekanan (pressure) yang diukur dengan rasio perubahan total aset (ACHANGE), peluang (opportunity) yang diukur dengan rasio piutang usaha terhadap penjualan (REC), dan pembenaran (rationalization) yang diukur dengan perubahan auditor (change in auditor) yang dinyatakan dalam bentuk variabel dummy. Sementara itu, variabel terikat adalah kecurangan laporan keuangan (financial statement fraud) yang diukur menggunakan F-Score. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui dokumentasi terhadap data sekunder yang diperoleh dari laman resmi BEI dan situs resmi masing-masing perusahaan berupa laporan keuangan tahunan tahun 2021–2024. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 43 perusahaan selama 4 tahun pengamatan, sehingga diperoleh 172 data observasi. Hasil uji signifikansi regresi menunjukkan bahwa model regresi yang digunakan signifikan dan layak dijadikan dasar pengambilan kesimpulan. Hasil pengujian hipotesis menunjukkan bahwa tekanan berpengaruh positif terhadap kecurangan laporan keuangan, peluang berpengaruh negatif terhadap kecurangan laporan keuangan dan pembenaran tidak berpengaruh secara signifikan terhadap kecurangan laporan keuangan. This study aims to determine the effect of pressure, opportunity, and rationalization on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The independent variables in this study consist of: pressure measured by the total asset change ratio (ACHANGE), opportunity measured by the accounts receivable to sales ratio (REC), and rationalization measured by the change in auditor, expressed as a dummy variable. Meanwhile, the dependent variable is financial statement fraud, measured using the F-Score. The research method used is a descriptive and verifiable method with a quantitative approach. Data collection techniques were conducted through documentation of secondary data obtained from the official IDX website and the official websites of each company in the form of annual financial reports for the years 2021–2024. The sampling technique used purposive sampling, with a sample size of 43 companies over 4 years of observation, resulting in 172 observations. The results of the regression significance test indicate that the regression model used is significant and suitable as a basis for drawing conclusions. The results of hypothesis testing indicate that pressure has a positive effect on financial statement fraud, opportunity has a negative effect on financial statement fraud, and rationalization has no significant effect on financial statement fraud.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | IDSINTA Dosen Pembimbing: Yayat Supriyatna: - Leni Yuliyanti: 5995730 |
| Uncontrolled Keywords: | Kecurangan Laporan Keuangan, Tekanan, Peluang, Pembenaran. Financial Statement Fraud, Pressure, Opportunity, Rationalization |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Sabila Nur Febriyanti |
| Date Deposited: | 19 Sep 2025 06:32 |
| Last Modified: | 19 Sep 2025 06:32 |
| URI: | http://repository.upi.edu/id/eprint/139881 |
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