| NIM | C1C017084 |
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| Namamhs | BELLADITA TRI AGUSTIN |
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| Judul Artikel | Potensi Kecurangan Laporan Keuangan di Masa Pandemi Covid-19: Perspektif dari Fraud Diamond Theory |
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| Abstrak (Bhs. Indonesia) | Pada awal pandemi covid-19, Indonesia mengalami resesi ekonomi yang merupakan kondisi rentan terjadinya ataupun terkuaknya kasus kecurangan pada perusahaan, termasuk di dalamnya kecurangan laporan keuangan. Penelitian ini menguji faktor-faktor yang memicu potensi kecurangan laporan keuangan berdasarkan Fraud Diamond Theory. Secara khusus memiliki tujuan untuk mengetahui apakah terdapat pengaruh variabel stabilitas keuangan, tekanan eksternal, target keuangan, kepemilikan manajerial, proporsi piutang, tingkat efektivitas pengawasan, manajemen akrual, dan kompetensi CEO terhadap potensi kecurangan laporan keuangan. Penelitian ini fokus meneliti data sekunder berupa laporan keuangan interim perusahaan tepatnya pada triwulan II tahun 2020. Populasi dalam penelitian ini adalah perusahaan subsektor transportasi, pariwisata, restauran, dan hotel yang terdaftar di Bursa Efek Indonesia (BEI) yang kemudian diseleksi melalui purposive sampling sehingga menghasilkan sampel sejumlah 51 perusahaan. Metode analisis data menggunakan analisis regresi berganda, dimana pengolahannya dibantu oleh program SPSS 22.Berdasarkan hasil penelitian ini dapat diketahui bahwa proporsi piutang berpengaruh terhadap potensi kecurangan laporan keuangan. Sedangkan variabel stabilitas keuangan, tekanan eksternal, target keuangan, kepemilikan manajerial, tingkat efektivitas pengawasan, manajemen akrual, dan kompetensi CEO tidak berpengaruh terhadap potensi kecurangan laporan keuangan selama masa resesi ekonomi di awal pandemi covid-19 khususnya pada triwulan II-2020. |
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| Abtrak (Bhs. Inggris) | At the beginning of the Covid-19 pandemic, Indonesia experienced an economic recession that was a prone condition for the disclosing fraud cases in companies, including fraudulent financial statements. This study examines the factors that trigger the potential for fraudulent financial statement based on the Fraud Diamond Theory. Specifically, it has the objective to determine whether there is an influence of the variables of financial stability, external pressure, financial targets, managerial ownership, the proportion of accounts receivable, effectiveness level of supervision, accrual management, and CEO competence on the potential for fraudulent financial statements. This research focuses on examining secondary data in the form of companies’ interim financial statements to be precise in the second quarter of 2020. This study’s population is the transportation, tourism, restaurant and hotel sub-sector companies listed on the Indonesia Stock Exchange (IDX), which are then selected through purposive sampling to produce a sample of 51 companies. The method of data analysis uses multiple regression analysis, where the processing is assisted by the SPSS 21 program. Based on the results of this study, it can be seen that the proportion of accounts receivable affect the potential for fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, financial targets, managerial ownership, effectiveness level of supervision, accrual management, and CEO competence did not affect the potential fraudulent financial statements during the economic recession at the beginning of the Covid-19 pandemic, especially in the second quarter of 2020. |
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| Kata kunci | Fraud Diamond Theory, Kecurangan Laporan Keuangan, Pandemi Covid-19, Fraud Score, Kompetensi CEO |
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| Pembimbing 1 | Dr. Dewi Susilowati, M.Si., Ak, CA |
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| Pembimbing 2 | Yudha Aryo Sudibyo, S.E., M.Sc, Ak, Ph.D, CA, ACPA |
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| Pembimbing 3 | |
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| Tahun | 2021 |
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| Jumlah Halaman | 20 |
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| Tgl. Entri | 2021-04-26 12:51:32.005137 |
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