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NIM (Student Number)C1C015081
Nama MahasiswaYENI IDA RIANI
Judul ArtikelDETEKSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD PENTAGON THEORY (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia)
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, proporsi komite audit independen, quality of external auditor, total accruals to total assets, change in director, dan CEO’s pictures terhadap financial statement fraud pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Populasi dalam penelitian ini adalah perusahaan sektor perbankan di Indonesia yang terdaftar di BEI tahun 2013 hingga tahun 2017. Sampel diambil menggunakan metode purposive sampling. Data dianalisis dengan teknik analis regresi berganda pada IBM SPSS Statistic 22. Hasil penelitian ini menunjukkan bahwa financial stability, external pressure, quality of external auditor, total accruals to total assets, dan CEO’s pictures berpengaruh terhadap financial statement fraud. Sedangkan proporsi komite audit independen dan change in director tidak berpengaruh terhadap financial statement fraud.
Abstrak (Inggris)This study aims to determine the effect of financial stability, external pressure, the proportion of independent audit committees, quality of external auditors, total accruals to total assets, change in director, and CEO's pictures on financial statement fraud on banking sector companies listed on the Indonesia Stock Exchange (BEI) 2013-2017 period. The population in this study is a banking sector company in Indonesia which was listed on the Indonesia Stock Exchange in 2013 to 2017. The sample was taken using a purposive sampling method. Data were analyzed using multiple regression analysis techniques on IBM SPSS Statistics 22. The results of this study indicate that financial stability, external pressure, quality of external auditor, total accruals to total assets, and CEO's pictures influence the financial statement fraud. Meanwhile the proportion of the independent audit committee and change in director have no influence the financial statement fraud.
Kata KunciFinancial Statement Fraud, Fraud Pentagon Theory, Agency Theory
Nama Pembimbing 1Dr. Yanuar E. Restianto, S.E., M.Acc., Ak., CA, CPA
Nama Pembimbing 2Umi Pratiwi, S.E., M.Si., Ak., CA
Tahun2020
Jumlah Halaman21
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