Francis, Ernellisa and ., Hj. Ermalina, S.E, M.M (2022) Analisis Pengaruh Fraud Triangle Terhadap Pendeteksian Kecurangan Laporan Keuangan di Masa Pandemi Covid-19 Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponennya Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
ERNELLISA FRANCIS, NIM : 2017224350068. Analisis Pengaruh Fraud Triangle Terhadap Pendeteksian Kecurangan Laporan Keuangan Dimasa Pandemi Covid-19 Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan KompenennyaYang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020. Dibawah bimbingan HJ. Ermalina
Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis fraud triangle. Fraud triangle merupakan konsep yang menjelaskan faktor-faktor penyebab seseorang melakukan kecurangan, yaitutekanan, kesempatan, dan rasionalisasi. Metode penelitian yang digunakan dalampenelitian ini adalah kuantitatif dengan menggunakan metode deskriptif kausal, yang menggunakan pengumpulan data sekunder dan didapatkan dari website resmi www.idx.co.id. Teknik pengambilan sample menggunakan purposive sampling dengan criteria sampel merupakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Teknik analisis yang digunakan yaitu analisis regresi berganda dan uji hipotesis menggunakan uji t, uji f serta uji koefisien determinasi. Berdasarkan criteria tersebut, diperoleh sampel sebanyak 3 perusahaan selama tiga tahun periode laporan keuangan. Hasil penelitian menunjukkan bahwa hanya variable kesempatan yang diproksikan dengan sifa tindustri yang terbukti berpengaruh positif signifikan dalam mendeteksi potensi kecurangan laporan keuangan. Sedangkan variable tekanan yang diproksikan dengan tekanan eksternal, variable kesempatan yang diproksikan dengan penelitian ini mampu menjelaskan pengaruhnya terhadap kecurangan laporan keuangan.
Kata Kunci : Fraud triangle, tekanan, kesempatan, rasionalisasi dan kecurangan laporan keuangan.
ABSTRACT
ERNELLISA FRANCIS, NIM : 2017224350068. Analysis of the Effect of the Fraud Triangle on the Detection of Fraud Financial Statements during the Covid- 19 Pandemic in Manufacturing Companies in the Automotive Sub-Sector and Its Components Listed on the Indonesia Stock Exchange in 2016-2020. Under the guidance of HJ. Ermalina.
This study aims to determine the potential of financial statements by using the fraud triangle analysis. Fraud triangle is a concept that explains the factors that cause a person to make mistakes, namely pressure, opportunity, and rationalization. The research method used in this research is quantitative using causal descriptive method, which uses secondary data collection and obtained from the official website www.idx.co.id. The sampling technique used purposive sampling with the sample criteria being the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The analysis technique used is multiple regression analysis and hypothesis testing using t test, f test and coefficient of determination test. Based on these criteria, asample of 3 companies was obtained during the three-year financial reporting period. The results showed that only the opportunity variable, which was proxied by the nature of the industry, was proven to have a significant positive effect indetecting potential financial reporting. While the pressure variable is proxied by external pressure, the opportunity variableis proxied by this study is able to explain its effect on financial statement risk.
Keywords: Triangle of fraud, pressure, opportunity, rationalization and financial statements.
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 24 Feb 2025 06:47 |
Last Modified: | 24 Feb 2025 06:47 |
URI: | https://repository.itb-ad.ac.id/id/eprint/388 |