Pengaruh Fraud Pentagon Model terhadap Kecurangan Laporan Keuangan pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015- 2019

Abstract

Abstract. This study aims to analyze the effect of the fraud elements that are formulated in the Fraud Pentagon Model towards fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange in 2015-2019 with the independent variables used in this study are financial targets, financial stability, ineffective monitoring, accrual ratio, change in auditor, change in CEO, CEO duality, and a frequent number of CEO's picture. Meanwhile, the dependent variable used in this study uses financial statements. The sample selection technique in this study used purposive sampling so that the sample has been determined in this study are 29 banking companies that listed in Indonesia Stock Exchange during the period 2015-2019. This study used a quantitative model. The data used in this study is secondary data, in the form of annual financial statements published on the official website of the Indonesia Stock Exchange. The data analysis technique used is panel data regression analysis with Eviews 9 software. The results showed that, partially, financial stability and CEO duality had a significant effect on fraudulent financial statements in banking sector companies listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, financial targets, effective monitoring, accrual ratios, change in auditors, change in CEOs, and a frequent number of CEO's pictures do not have a significant effect on fraudulent financial statements. The simultaneous test results show that the variable financial target, financial stability, effective monitoring, accrual ratio, change in auditor, change in CEO, CEO duality, and a frequent number of CEO's picture have an effect on fraudulent financial statements in banking sector companies listed in Indonesia Stock Exchange 2015-2019.

Keywords: Fraud, Fraud Pentagon Model, Fraudulent Financial Reporting.

Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh elemen- elemen fraud yang dirumuskan dalam Fraud Pentagon Model terdahap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan variabel independen yang digunakan dalam penelitian ini, yaitu financial target, financial stability, ineffective monitoring, accrual ratio, change in auditor, change in CEO, CEO duality, dan frequent number of CEO’s picture. Sedangkan, variabel dependen yang digunakan dalam penelitian ini menggunakan financial statement. Teknik pemilihan sampel menggunakan purpossive sampling sehingga didapatkan sampel yang digunakan dalam penelitian ini sebesar 29 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015- 2019. Penelitian ini menggunakan model kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan tahunan yang dipublikasikan di laman resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis regresi data panel menggunakan sofware Eviews 9. Hasil penelitian menunjukan bahwa, secara parsial financial stability dan CEO duality memiliki pengaruh signifikan terhadap kecurangan laporan keuangan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sedangkan, financial target, ineffective monitoring, accrual ratio, change in auditor, change in CEO, dan frequent number of CEO’s picture tidak memiliki pengaruh yang signifikan terhadapat kecurangan laporan keuangan. Hasil pengujian secara simultan menunjukkan bahwa, variabel financial target, financial stability, ineffective monitoring, accrual ratio, change in auditor, change in CEO, CEO duality, dan frequent number of CEO’s picture memiliki pengaruh terhadap kecurangan laporan keuangan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019.

Kata Kunci: Kecurangan, Fraud Pentagon Model, Kecurangan Laporan Keuangan.