Faktor-Faktor yang Mempengaruhi Fraudelent Financial Reporting dengan Menggunakan Analisis Fraud Pentagon
DOI:
https://doi.org/10.32493/jiaup.v11i1.37613Keywords:
fraudulent financial reporting, financial stability, nature of industry , rationalization, ineffective monitorinAbstract
Abstract
This study aims to analyze the effect of financial stability (change), nature of the industry (receivable), rationalization (Gumanti), and ineffective monitoring (BDOUT) variables on fraudulent financial reporting using fraud pentagon analysis measured by F-score. This study uses secondary data from financial statements of manufacturing companies in the consumer goods industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019, using a purposive sampling technique. The results show that the rationalization variable has an effect on fraudulent financial reporting. On the other hand, financial stability, industry nature, and ineffective monitoring have no effect on fraudulent financial reporting
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh variabel stabilitas keuangan (perubahan), sifat industri (piutang), rasionalisasi (Gumanti), dan pemantauan tidak efektif (BDOUT) terhadap kecurangan pelaporan keuangan dengan menggunakan analisis pentagon kecurangan yang diukur dengan F-score. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa variabel rasionalisasi berpengaruh terhadap kecurangan pelaporan keuangan. Di sisi lain, stabilitas keuangan, sifat industri, dan pemantauan yang tidak efektif tidak berpengaruh terhadap kecurangan pelaporan keuangan
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