Artikel Ilmiah : C1C019046 a.n. LEVIA CITTA INSANI
| NIM | C1C019046 |
|---|---|
| Namamhs | LEVIA CITTA INSANI |
| Judul Artikel | ANALISIS FRAUD PENTAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN BENEISH M-SCORE MODEL (Studi Empiris pada Perusahaan Infrakstruktur, Utilitas, Transportasi, dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji dan menganalisa fraud pentagon theory terhadap kecurangan laporan keuangan dengan menggunakan Beneish M-score Model pada perusahaan infrakstruktur, utilitas, transportasi, dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Jenis data yang digunakan adalah data sekunder berupa annual report setiap perusahaan. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 31 perusahaan. Hasil penelitian menggunakan E-views versi 12 menunjukkan bahwa: (1) Kebutuhan finansial pribadi berpengaruh negatif terhadap kecurangan laporan keuangan. (2) Ketidakefektifan pengawasan berpengaruh positif terhadap kecurangan laporan keuangan. (3) Transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. (4) CEO tenure tidak berpengaruh terhadap kecurangan laporan keuangan. (5) Dualitas CEO tidak berpengaruh terhadap kecurangan laporan keuangan. Implikasi dari kesimpulan dalam penelitian ini, kebutuhan finansial pribadi berpengaruh negatif terhadap kecurangan laporan keuangan. Penelitian ini membuktikan bahwa semakin besar kepemilikan saham manajerial, maka tingkat kecurangan laporan keuangan perusahaan semakin menurun. Ketidakefektifan pengawasan berpengaruh positif terhadap kecurangan laporan keuangan, membuktikan bahwa semakin efektif pengawasan yang ada di dalam perusahaan maka semakin kecil peluang terjadinya kecurangan laporan keuangan. Transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan, hal ini menunjukkan bahwa transaksi pihak berelasi yang dilakukan perusahaan mengalami penurunan atau peningkatan tidak menunjukkan pengaruh terhadap kecurangan laporan keuangan. CEO tenure tidak berpengaruh terhadap kecurangan laporan keuangan, hal ini menunjukkan bahwa peningkatan atau penurunan masa jabatan CEO, maka tidak menunjukkan pengaruh terhadap kecurangan laporan keuangan. Dualitas CEO tidak berpengaruh terhadap kecurangan laporan keuangan, yang menunjukkan apabila terdapat CEO yang merangkap jabatan tidak sesuai dengan peraturan hal tersebut tidak menunjukkan pengaruh terhadap kecurangan laporan keuangan. |
| Abtrak (Bhs. Inggris) | This research aims to test and analyze the fraud pentagon theory of financial statement fraud using the Beneish M-score Model in infrastructure, utility, transportation and logistics companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The type of data used is secondary data in the form of each company's annual report. The number of samples used in this research was 31 companies. The results of research using E-views version 12 show that: (1) Personal financial needs have a negative effect on fraudulent financial statements. (2) Ineffective supervision has a positive effect on financial statement fraud. (3) Related party transactions have no effect on fraudulent financial statements. (4) CEO tenure has no effect on financial statement fraud. (5) CEO duality has no effect on financial statement fraud. The implication of the conclusions in this research is that personal financial needs have a negative effect on fraudulent financial statements. This research proves that the greater the managerial share ownership, the lower the level of fraud in the company's financial reports. Ineffective supervision has a positive effect on financial statement fraud, proving that the more effective the supervision within the company, the smaller the opportunity for financial statement fraud to occur. Related party transactions have no effect on fraudulent financial statements, this shows that related party transactions carried out by the company have decreased or increased, showing no influence on fraudulent financial statements. CEO tenure has no effect on financial statement fraud, this shows that increasing or decreasing the CEO's tenure does not show an influence on financial statement fraud. CEO duality has no effect on financial statement fraud, which shows that if there is a CEO who holds concurrent positions that do not comply with regulations, this does not show an influence on financial report fraud. The implication of the conclusions in this research is that personal financial needs have a negative effect on fraudulent financial statements. This research proves that the greater the managerial share ownership, the lower the level of fraud in the company's financial reports. Ineffective supervision has a positive effect on financial statement fraud, proving that the more effective the supervision within the company, the smaller the opportunity for financial statement fraud to occur. Related party transactions have no effect on fraudulent financial statements, this shows that related party transactions carried out by the company have decreased or increased, showing no influence on fraudulent financial statements. CEO tenure has no effect on financial statement fraud, this shows that increasing or decreasing the CEO's tenure does not show an influence on financial statement fraud. CEO duality has no effect on financial statement fraud, which shows that if there is a CEO who holds concurrent positions that do not comply with regulations, this does not show an influence on financial report fraud. |
| Kata kunci | Kata Kunci: Fraud pentagon theory, Beneish M-Score Model, Kebutuhan finansial pribadi,Ketidakefektifan pengawasan,Transaksi pihak berelasi, CEO tenure, Dualitas CEO |
| Pembimbing 1 | Dr. Dewi Susilowati, SE, M.SI, Ak, CA |
| Pembimbing 2 | Dra. Permata Ulfah, M.SI, Ak, CA |
| Pembimbing 3 | |
| Tahun | 2023 |
| Jumlah Halaman | 28 |
| Tgl. Entri | 2023-09-16 19:27:12.346888 |