FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN
PELAPORAN KEUANGAN DITINJAU DARI PERSPEKTIF DIAMOND
THEORY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL
MODERASI
(Studi pada Perusahaan Perbankan yang Tercatat di BEI Tahun 2015-2019)
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Institusion
Universitas Stikubank
Author
Putri, Evy Menawati Agustina
Subject
HJ Public Finance
Datestamp
2021-06-07 05:15:09
Abstract :
Penelitian ini bertujuan untuk menguji pengaruh financial target¸extrenal pressure, komite audit, dewan komisaris¸nature of industry, change auditor, change director terhadap kecurangan pelaporan keuangan. Serta menguji moderasi dari kepemilikan institusional terhadap hubungan financial target¸extrenal pressure, nature of industry, change auditor terhadap kecurangan pelaporan keuangan. Populasi dari penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2015 ? 2019. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sebanyak 200 perusahaan. Hasil dari penelitian ini menunjukkan bahwa variabel external pressure, dewan komisaris, nature of industry memiliki pengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan variabel financial target, komite audit, change auditor, dan change director tidak memiliki pengaruh terhadap kecurangan pelaporan keuangan, sedangkan variabel moderasi yaitu kepemilikan institusional memoderasi variabel nature of industry terhadap kecurangan pelaporan keuangan, namun kepemilikan institusional tidak moderasi hubungan antara financial target, external pressure, dan change auditor terhadap kecurangan pelaporan keuangan. This research aims to examine the effect of financial target¸extrenal pressure, audit committe, board of commissioners¸nature of industry, change auditor, change director on fraudulent financial reporting and examine the moderating institusional ownership on financial target¸extrenal pressure, nature of industry, change auditor to fraudulent financial reporting. This study whipped the population of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The sampling was carried out using a purposive sampling method of 200 companies. The result of this study indicate that the variabel of external pressure, board of commissioners, nature of industry have a significat effect on fraudulent financial reporting.meanwhile financial target, audit commite, change auditor, and change director did not affect fraudulent financial reporting. while the moderating variable were institusional ownership, moderate nature of industry to fraudulent financial reporting. the moderating variable is not moderate the relationship between financial target, external pressure, and change auditor of fraudulent financial reporting
Penelitian ini bertujuan untuk menguji pengaruh financial target¸extrenal pressure, komite audit, dewan komisaris¸nature of industry, change auditor, change director terhadap kecurangan pelaporan keuangan. Serta menguji moderasi dari kepemilikan institusional terhadap hubungan financial target¸extrenal pressure, nature of industry, change auditor terhadap kecurangan pelaporan keuangan. Populasi dari penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2015 ? 2019. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sebanyak 200 perusahaan. Hasil dari penelitian ini menunjukkan bahwa variabel external pressure, dewan komisaris, nature of industry memiliki pengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan variabel financial target, komite audit, change auditor, dan change director tidak memiliki pengaruh terhadap kecurangan pelaporan keuangan, sedangkan variabel moderasi yaitu kepemilikan institusional memoderasi variabel nature of industry terhadap kecurangan pelaporan keuangan, namun kepemilikan institusional tidak moderasi hubungan antara financial target, external pressure, dan change auditor terhadap kecurangan pelaporan keuangan. This research aims to examine the effect of financial target¸extrenal pressure, audit committe, board of commissioners¸nature of industry, change auditor, change director on fraudulent financial reporting and examine the moderating institusional ownership on financial target¸extrenal pressure, nature of industry, change auditor to fraudulent financial reporting. This study whipped the population of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The sampling was carried out using a purposive sampling method of 200 companies. The result of this study indicate that the variabel of external pressure, board of commissioners, nature of industry have a significat effect on fraudulent financial reporting.meanwhile financial target, audit commite, change auditor, and change director did not affect fraudulent financial reporting. while the moderating variable were institusional ownership, moderate nature of industry to fraudulent financial reporting. the moderating variable is not moderate the relationship between financial target, external pressure, and change auditor of fraudulent financial reporting
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