Pengaruh Bystander Effect Terhadap Kecurangan Laporan Keuangan

Muhamad Dandi, Pupung Purnamasari

Abstract


Abstract. This study aims to examine the effect of bystander effect on financial statement fraud. This research is a verification research with a quantitative approach. The sample in this study amounted to 42 respondents who were employees of Regional Owned Enterprises in West Java Province, Bandung City. This study uses primary data sourced from a questionnaire, using purposive sampling technique. Hypothesis testing analysis data uses simple linear regression analysis with the SPSS version 23 statistical tool. Based the results of the tests conducted, the results of the research show that the bystander effect has a positive and significant effect on financial statement fraud. It is recommended that for further research, more BUMDs can be sampled and the samples that have indications of fraudulent financial reporting.

Keywords: Bystander Effect, Financial Statement Fraud

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh bystander effect terhadap kecurangan laporan keuangan. Penelitian ini merupakan penelitian verifikatif dengan pendekatan kuantitatif. SampeI dalam peneIitian ini berjumlah 42 responden yang merupakan karyawan di Badan Usaha MiIik Daerah Provinsi Jawa Barat Daerah kota Bandung. PeneIitian  ini menggunakan data primer yang bersumber dari kuesioner, dengan menggunakan teknik sampling purposive. Data anaIisis pengujian hipotesis menggunakan analisis regresi linear sederhana dengan alat statistik SPSS versi 23. Berdasarkan hasiI pengujian yang dilakukan, hasiI peneIitian menunjukkan bahwa bystander effect berpengaruh positif dan signifikan terhadap kecurangan Iaporan keuangan. Disarankan untuk penelitian selanjutnya dapat lebih banyak BUMD yang dapat dijadikan sampel dan sampel yang telah memiliki indikasi kecurangan Iaporan keuangan.

Kata kunci: Bystander Effect, Kecurangan Laporan Keuangan


Keywords


Bystander Effect, Kecurangan Laporan Keuangan

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References


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DOI: http://dx.doi.org/10.29313/.v7i1.26344

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