Artikel Ilmiah : C1I015017 a.n. NURUL RIFA SURI
| NIM | C1I015017 |
|---|---|
| Namamhs | NURUL RIFA SURI |
| Judul Artikel | ANALYSIS OF FRAUD PENTAGON TO DETECT THE FRAUDULENT PRACTICES ON FINANCIAL REPORTING IN INDONESIA |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh external pressure, composition of BOD, audit opinion, change of directors, dan frequent number of CEO’s picture terhadap fraudulent practices on financial reporting. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia selama 2015-2017 dan sampel yang diambil sebanyak 207 sampel yang terdiri dari 69 perusahaan manufaktur dalam 3 periode berturut-turut. Teknik pengambilan sampel dilakukan dengan purposive sampling dan analisis data dilakukan dengan menggunakan regresi logistic serta analisis sensitivitas. Hasil penelitian ini menunjukkan bahwa external pressure, composition of BOD, audit opinion, change of director, dan frequent number of CEO’s picture tidak memiliki pengaruh positif untuk mendeteksi fraudulent practices on financial reporting. Penelitian ini menggunakan tambahan analisis sensitivitas dengan memisahkan perusahaan manufaktur berdasarkan sektornya yaitu sektor kimia dan sektor konsumsi. Hasil pengujian di sector kimia menunjukan bahwa external pressure, composition of BOD, audit opinion, change of director, dan frequent number of CEO’s picture tidak memiliki pengaruh positif untuk mendeteksi fraudulent practices on financial reporting. Sementara itu, hasil pengujian di sektor konsumsi menunjukan bahwa external pressure memiliki pengaruh positif untuk mendeteksi fraudulent practices on financial reporting, sedangkan variabel-variabel lainnya tidak memiliki pengaruh positif untuk mendeteksi fraudulent practices on financial reporting. Hasil analisis sensitivitas menunjukan kuatnya hasil dari uji hipotesis. |
| Abtrak (Bhs. Inggris) | This study aims to examine the influence of external pressure, composition of BOD, audit opinion, change of directors, and frequent number of CEO’s picture towards the fraudulent practices on financial reporting. Population of this study is manufacturing companies that listed on Indonesia Stock Exchange during 2015-2017 and samples taken are as much as 207 samples that consist of 69 manufacturing companies within 3 periods in a row. The sampling technique was carried out using purposive sampling and data analysis was conducted using the logistic regression with additional sensitivity analysis. The results of this research indicate that external pressure, composition of BOD, audit opinion, change of director, and frequent number of CEO’s picture have no positive influence to detect the fraudulent practices on financial reporting. This study using additional sensitivity analysis by separating the manufacturing companies based on its sector which is chemical sector and consumption sector. The result in testing the chemical sector present that external pressure, composition of BOD, audit opinion, change of director, and frequent number of CEO’s picture have no positive influence to detect the fraudulent practices on financial reporting. Meanwhile, the result in testing the consumption sector present that external pressure has a positive influence to detect the fraudulent practices on financial reporting, and the rest of the variables have no influence to detect the fraudulent practices on financial reporting. The results of sensitivity analysis indicate that the result of hypothesis test is robust. |
| Kata kunci | Fraud Pentagon, Fraudulent Practices, Financial Reporting |
| Pembimbing 1 | Christina Tri S., SE, M.Si, Ph.D, Ak, CA |
| Pembimbing 2 | Yudha Aryo S., SE, M.Sc, Ph.D, Ak, CA |
| Pembimbing 3 | |
| Tahun | 2019 |
| Jumlah Halaman | 17 |
| Tgl. Entri | 2019-05-14 04:44:24.158042 |