Analisis Faktor-faktor yang Berpengaruh Terhadap Kecurangan Laporan Keuangan dengan Perspektif Fraud Pentagon pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019

Abstract

This study aims to analyze the factors that can trigger fraudulent financial statements with the perspective of Fraud Pentagon Theory, in the Fraud Pentagon Theory explains that there are five factors that can trigger cheating, namely pressure, opportunity, rationalization, capability and arrogance. These factors are explained by variables financial stability, financial target, external pressure, personal financial need, ineffective monitoring, nature of industry, change in auditor, the ratio of total accruals and CEO duality. This research was conducted in state-owned companies listed on the Indonesia Stock Exchange in 2010-2019, which consisted of 20 companies. The sampling method used was saturated sampling, so that all populations are used in this study. The type of data used is secondary data, with multiple linear regression test data analysis techniques using the Eviews software tool. The results of this research indicate that Financial Stability has a positive and significant effect on Fraudulent Financial Statement. Financial Targets and External Pressure have a negative and significant effect on Fraudulent Financial Statements, whereas personal financial need, ineffective monitoring, nature of industry, change in auditors, total accrual ratios, change of directors and CEO duality have no effect on Fraudulent Financial Statement.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat memicu terjadinya kecurangan laporan keuangan dengan perspektif Fraud Pentagon Theory, dalam Fraud Pentagon Theory menjelaskan bahwa terdapat lima faktor yang dapat memicu terjadinya kecurangan yaitu tekanan, peluang, rasionalisasi, kemampuan dan arogansi. Faktor-faktor tersebut dijelaskan dengan variabel financial stability, financial target, external pressure, personal financial need, ineffective monitoring, nature of industry, change in auditor, rasio total akrual, change of directors dan CEO duality. Penelitian ini dilakukan di perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2019 yang terdiri dari 20 perusahaan. Metode pengambilan sampel yang digunakan yaitu sampling jenuh, sehingga semua populasi digunakan dalam penelitian ini. Jenis data yang digunakan yaitu data sekunder, dengan teknik analisis data uji regresi linier berganda menggunakan alat bantu software Eviews. Hasil penellitian ini menunjukkan bahwa Financial Stability berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, Financial Target dan External Pressure berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan, sedangkan personal financial need, ineffective monitoring, nature of industry, change in auditor, rasio total akrual, change of directors dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.