Pengaruh Financial Stability terhadap Fraudulent Financial Reporting

Alisia Anastasia Iradila Sidik, pupung purnamasari, Nopi Hernawati

Abstract


Abstract. The purpose of this research is to find the effect of financial stability towards fraudulent financial reporting in companies  the industrial sector of infrastucture, utilities and transportation listed on the indonesia stock exchange 2017 – 2019. This research is important, because financial statement fraud is a case than often occurs and very derimental in company but difficult to detect. The sample was selected using a purposive sampling method with a sample of 57 observation. . method used is descriptive research metod used is descriptive verificative research method with a quantitative approach. Hypothesis testing is done by multiple linear regression methods using spss version 25 software. The result of this research show that the financial stability variables as measured by the ratio of total asset growth.

Keywords :Fraud, Financial Stability, Fraudulent Financial Reporting and Manufacturing companies, Nature of Industry

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Stability terhadap Fraudulent Financial Reporting pada Perusahaan Industri  Sektor Infrastruktur, Utilitas, dan Transportasi Indonesia yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – 2019. Penelitian ini penting dilakukan karena Fraudulent Financial Reporting merupakan kasus yang sering terjadi dan sangat merugikan perusahaan, namun dalam pendeteksiannya sulit untuk dilakukan. Sampel dipilih dengan menggunakan metode purposive sampling dengan sampel penelitian berjumlah 57 pengamatan. metode penetilian yang digunakan adalah metode penelitian deskriptif verifikatif  dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode regresi linear berganda menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Financial Stability yang diukur dengan rasio pertumbuhan total aset.

Kata kunci : Fraud, Financial Stability, Fraudulent Financial Reporting, Nature of Industry, Perusahaan Industri.


Keywords


Fraud, Financial Stability, Fraudulent Financial Reporting, Nature of Industry, Perusahaan Industri.

Full Text:

PDF

References


ACFE. 2016. “Report To the Nations on Occupational Fraud and Abuse: 2016 Global Fraud Study.†Association of Certified Fraud Examiners 1–92.

AICPA. 2002. Consideration of Fraud in a Financial Statement. New York: American Institute of Certified Public Accountants, Inc.

Aqilla. 2020. “Upaya Menangkal Fraud Paling Merugikan.†Putri Pertiwi. Retrieved (https://www.integrity-indonesia.com/id/blog/2020/05/22/upaya-menangkal-fraud-paling-merugikan/).

Association of Certified Fraud Examiners (ACFE). 2020. “Report to the Nations on Occupational Fraud and Abuse: 2020 Global Fraud Study.†Acfe 88.

Diaz Priantara. 2013. Fraud Auditing & Investigation. satu. Jakarta: Mitra Wacana Media.

Harahap, devitanti yunita, Tiya Nurjanah, and Pupung Purnamasari. 2018. “Fraud Detection.†Fraud Detection 307(SoRes 2018):7–15. doi: 10.1002/9781118936764.ch2.

Hernawati, Nopi. 2016. “Pengaruh Peran Audit Internal Dan Peran Komite Audit Terhadap Pencegahan Fraud.†Kajian Akuntansi (Volume 15, No. 2, Tahun 2016):2015.

Ikatan Akuntan Indonesia. 2019. Kerangka Konseptual Pelaporan Keuangan.

Kennedy Samuel Sihombing. 2014. “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010 – 2012.†Prosiding Seminar Nasional Cendekiawan. doi: 10.25105/semnas.v0i0.5780.

Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield. 2019. Intermediate Accounting 17th Edition. Vol. 17.

Kusumawardhani, Prisca. 2013. “Financial Statement Fraud.†Essentials of Corporate Fraud. doi: 10.1002/9781118386064.ch5.

Murdock, Dr.Hernan, and Dr.Hernan Murdock. 2018. “Association of Certified Fraud Examiners (ACFE).†Auditor Essentials 7–10. doi: 10.1201/9781315178141-3.

Purnamasari, Pupung, and Magnaz Lestira Oktaroza. 2015. “Influence of Employee Fraud on Asset Misappropriation Analysed by Fraud Diamond Dimension.†International Conference on Accounting Studies (ICAS) 2015 (August):257–64.

Rahmatika, Dien Noviany. 2020. Fraud Auditing Kajian Teoretis Dan Empiris. Tegal: CV. Budi Utama.

Sari, Kartika. 2017. “Skandal Keuangan Perusahaan Toshiba.†Retrieved (https://www.integrity-indonesia.com/id/blog/2017/09/14/skandal-keuangan-perusahaan-toshiba/).

Skousen, Christopher J., Kevin R. Smith, Charlotte J. Wright, and Lanny G. Chasteen Chair. 2009. “Detecting And Predicting Financial Statement Fraud: The Effectiveness Of The Fraud Traingle And Sas No. 99.†Corporate and Firm Performance Advances in Financial Economics 13(h):53–81.

Wastu, Rizki, and Kencana wastu. 2012. “Kasus Kimia Farma (Etika Bisnis).†Retrieved (https://www.kompasiana.com/www.bobotoh_pas20.com/5535b4d46ea8349b26da42eb/kasus-kimia-farma-etika-bisnis).

Yadianti, Wiwin, and Abdulloh Mubarok. 2017. Kualitas Pelaporan Keuangan: Kajian Teoretis Dan Empiris. 1st ed. Jakarta: PT Balebat Dedikasi Prima.




DOI: http://dx.doi.org/10.29313/.v7i1.26271

Flag Counter    Â