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Pengaruh Fraud Pentagon Terhadap Terjadinya Fraudulent Financial Reporting Menggunakan F-Score Model (Studi pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2015-2019)
Eneng Naelul Yulia Ningsih (2022) | Skripsi | Akuntansi
Bagikan
Ringkasan
Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor resiko fraud dalam teori fraud pentagon terhadap fraudulent financial reporting dengan menggunakan F-Score Model. Variabel independen yang digunakan dalam penelitian ini adalah variabel pressure dengan proksi financial stability, opportunity dengan proksi ineffective monitoring, rationalization dengan proksi auditor switch, capability dengan proksi change of directors, dan arrogance dengan proksi frequent number of CEO's picture. Sedangkan variabel dependen yang digunakan adalah fraudulent financial reporting. Adapun peneliti menggunakan alat analisis F-Score Model untuk menghitung ada atau tidaknya potensi fraudulent financial reporting pada perusahaan yang akan diteliti. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Instrumen yang digunakan pada penelitian ini adalah laporan tahunan perusahaan (annual report) yang telah dipublikasikan. Sampel pada penelitian ini adalah 23 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling. Analisis dalam penelitian ini menggunakan Regresi Data Panel dengan bantuan program E-Views 11 dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa financial stability, ineffective monitoring, auditor switch, change of directors, dan frequent number of CEO's pictures berpengaruh secara simultan terhadap fraudulent financial reporting. Namun secara parsial, variabel financial stability, auditor switch, dan frequent number of CEO's pictures berpengaruh signifikan terhadap fraudulent financial reporting. Sedangkan ineffective monitoring dan change of directors tidak berpengaruh terhadap fraudulent financial reporting. Kata kunci: Fraud, Fraud Pentagon, Fraudulent Financial Reporting, F-Score, Financial Stability, Ineffective Monitoring, Auditor Switch, Change of Directors, Frequent Number of CEO's Pictures.
Ringkasan Alternatif
This study aims to examine the effect of fraud risk factors in the theory of fraud pentagon on fraudulent financial reporting using the F-Score Model. The independent variables used in this research are pressure variable with financial stability proxy, opportunity with ineffective monitoring proxy, rationalization with auditor switch proxy, capability with change of directors proxy, and arrogance with frequent number of CEO's picture proxy. While the dependent variable used is fraudulent financial reporting. The researchers used the F-Score Model analysis tool to calculate the presence or absence of potential fraudulent financial reporting in the company to be studied. This research was conducted with quantitative methods using secondary data. The instrument used in this research is the published annual report of the company. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019. Sample selection using purposive sampling method. The analysis in this study uses Panel Data Regression with the help of the E-Views 11 program with the help of SPSS 25. The results show that financial stability, ineffective monitoring, auditor switch, change of directors, and frequent number of CEO's pictures simultaneously influence fraudulent financial reporting. However, partially, the variables of financial stability, auditor switch, and frequent number of CEO's pictures have a significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring and change of directors have no effect on fraudulent financial reporting. Keyword: Fraud, Fraud Pentagon, Fraudulent Financial Reporting, F-Score, Financial Stability, Ineffective Monitoring, Auditor Switch, Change of Directors, Frequent Number of CEO's Pictures.