Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan (Fraudulent Financial Statement) (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Abstract

Abstract.This study aims to determine how the effects of financial stabilty, ineffective monitoring, change in auditors, change of directors, number of CEO's picture, and fraudulent financial statements, in mining sector companies listed on the Indonesia Stock Exchange for the period 2015-2017. The factors tested in this study are financial stabilty, ineffective monitoring, change in auditor, change of director, number of CEO's picture as independent variables, while cheating financial statements as the dependent variable.The research method used in this study is the verification method. The population in this study were mining sector companies listed on the Indonesia Stock Exchange in the period 2015-2017, which amounted to 41 companies. The sampling technique used in this study is non probability sampling with a purposive sampling method, so the number of samples is 27 companies. While the data analysis used in this study is multiple linear regression analysis at a significance level of 10%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver. 19.00.The results showed that partially financial stablety, ineffective monitoring, change in auditors, and change of director had an effect on fraudulent financial statements, while the number of CEO's picture had no effect on fraudulent financial statements. While simultaneously showing that financial stability, ineffective monitoring, change in auditors, change of directors, and number of CEO's picture affect the fraudulent financial statements. In addition, the results of the study also show that the magnitude of the effect of financial stabilty, ineffective monitoring, change in auditors, change of director, and number of CEO's picture in giving contribution to the effect of fraudulent financial statements is 65.6%.

Keywords: Financial Stabilty, Ineffective Monitoring, Change In Auditor, Change of Director, Number of CEO's Picture, and Fraud of Financial Statements.

 

Abstrak.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial stabilty, ineffective monitoring, change in auditor, change of director, number of CEO’s picture, dan kecurangan laporan keuangan, pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Faktor-faktor yang diuji dalam penelitian ini adalah financial stabilty, ineffective monitoring, change in auditor, change of director, number of CEO’s picture sebagai variabel independen, sedangkan kecurangan laporan keuangan sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017 yang berjumlah 41 perusahaan. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel sebanyak 27 perusahaan. Sedangkan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) Ver.19.00. Hasil penelitian menunjukan bahwa secara parsial financial stabilty, ineffective monitoring, change in auditor, dan change of director berpengaruh terhadap kecurangan laporan keuangan, sedangkan number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan. Sementara secara simultan menunjukan bahwa financial stabilty, ineffective monitoring, change in auditor, change of director, dan number of CEO’s picture berpengaruh terhadap kecurangan laporan keuangan. Selain itu hasil penelitian juga menunjukan bahwa besarnya pengaruh financial stabilty, ineffective monitoring, change in auditor, change of director, dan number of CEO’s picture dalam menberikan kontribusi pengaruh terhadap kecurangan laporan keuangan sebesar 65,6%.

 

Kata Kunci:  Financial Stabilty, Ineffective Monitoring, Change In Auditor, Change Of Director, Number Of CEO’S Picture, dan Kecurangan Laporan Keuangan.