PENDAHULUAN 1 LANDASAN TEORI 9 METODE PENELITIAN 41 GAMBARAN UMUM PERUSAHAAN 60 ANALISIS DATA DAN PEMBAHASAN 77 PENUTUP 95
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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
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ABSTRAK PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE,
PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD
DALAM PRESPEKTIF FRAUD 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.
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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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