PENDAHULUAN 1 LANDASAN TEORI 9 METODE PENELITIAN 41 GAMBARAN UMUM PERUSAHAAN 60 ANALISIS DATA DAN PEMBAHASAN 77 PENUTUP 95
xii
DAFTAR TABEL Tabel
Judul
Tabel 1. Kategori, Definisi, dan Contoh
Fraud Risk
dalam SAS No. 99 yang Berkaitan dengan Financial Statement Fraud
25 Tabel 2.
Daftar Sampel 78
Tabel 3. Hasil Uji Normalitas
Kolmogorov-Smirnov
79 Tabel 4.
Hasil Uji Multikolinearitas 80
Tabel 5. Hasil Uji Autokorelasi
Durbin-Watson
81 Tabel 6.
Hasil Uji Heteroskedastisitas Uji Glejser 82
Tabel 7. Hasil Uji Regresi Linear Berganda
84 Tabel 8.
Hasil Uji Simultan Uji F 85
Tabel 9. Hasil Koefisien Determinasi
86 Tabel 10.
Hasil Uji Parsial Uji t 87
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DAFTAR GAMBAR Gambar
Judul
Gambar 1 Gambar
Fraud Tree
14 Gambar 2
Fraud Triangle
22 Gambar 3
Kerangka Pemikiran 34
xiv
ABSTRAK PENGARUH
F INANCIAL STABILITY
,
EXTERNAL PRESSURE
,
PERSONAL F INANCIAL NEED
,
F INANCIAL TARGETS
, DAN
INEF F ECTIVE MONITORING
PADA
F INANCIAL STATEMENT FRAUD
DALAM PRESPEKTIF
F RAUD TRIANGLE
Laurensia Lia Kurniawati NIM: 102114048
Universitas Sanata Dharma Yogyakarta
2014
Penelitian ini bertujuan untuk mengetahui pengaruh positif lima variabel
fraud triangle
terhadap
financial statement fraud.
Penelitian ini berdasarkan teori
fraud triangle
Cressey 1953. Penelitian ini penting dilakukan karena untuk memberi bukti empiris pengaruh
financial stability
,
external pressure
,
personal financial need
,
financial targets
, dan
ineffective monitoring
dalam mendeteksi
financial statement fraud.
Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2012. Teknik pemilihan sampel dengan
menggunakan
purposive sampling
. Total sampel penelitian ini adalah 183 perusahaan manufaktur. Variabel-variabel dari
fraud triangle
diukur dengan
financial stability
,
external pressure
,
personal financial need
,
financial targets
, dan
ineffective monitoring
.
Financial statement fraud
diukur dengan manajemen laba.
Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda.
Hasil dari pengujian menunjukkan bahwa
external pressure
dan
financial targets
berpengaruh positif terhadap
financial statement fraud.
Sementara itu,
financial stability
,
personal financial need
, dan
ineffective monitoring
tidak berpengaruh terhadap
financial statement fraud.
Kata Kunci:
financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring,
manajemen laba.
xv
ABSTRACT INFLUENCE OF FINANCIAL STABILITY, EXTERNAL PRESSURE,
PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, AND INEFFECTIVE MONITORING ON FINANCIAL STATEMENT FRAUD
IN FRAUD TRIANGLE PERSPECTIVE
Laurensia Lia Kurniawati Student Number: 102114048
Sanata Dharma University Yogyakarta
2014
This study aims to determine the positive effect of financial statement fraud against five variables on fraud triangle. This study is based on the theory of
fraud triangle Cressey 1953. It is important because it provides empirical evidence of financial stability, external pressure, personal financial need, financial
targets, and ineffective monitoring in detecting financial statement fraud.
The population of this study was the manufacturing companies listed in Indonesia Stock Exchange in the year 2010 until 2012. The sample selection
technique was purposive sampling. Total sample of this study was 183 manufacturing companies. The variables of the fraud triangle was measured by
financial stability, external pressure, personal financial need, financial targets, and ineffective monitoring. Financial statement fraud was measured by earnings
management. The hypothesis testing was done by multiple regression analysis.
The results showed that external pressure and financial targets had positive influenced to financial statement fraud. On the other hand, financial stability,
personal financial need, and ineffective monitoring had no influenced on financial statement fraud.
Keywords: financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring,
earnings management.
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