Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Ditinjau Dengan Fraud Star Theory (Studi Empiris pada Perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021)

Octaviani, Gita (2023) Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Ditinjau Dengan Fraud Star Theory (Studi Empiris pada Perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021). Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to analyze whether there are elements of a fraud star that can influence the occurrence of financial statement fraud in Consumer Non Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this research are financial targets, financial stability, ineffective monitoring, change in auditors, change in directors, and integrity. While the dependent variable used in this study is financial statement fraud. The method used in this research is quantitative descriptive and has secondary data types in the form of annual reports and company annual financial reports. The sample to be used in this study was selected using a purposive sampling technique. Based on this selection, there were 213 samples from 71 Consumer Non Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Hypothesis testing was carried out through multiple regression analysis using EViews 12 to test the effect between the dependent variable and the independent variable. Based on the results of the partial testing that has been done, this study shows that the financial target and Ineffective monitoring has no effect on financial statement fraud. Change in auditor and change in director has a negative effect on financial statement fraud. Integrity has a negative effect on financial statement fraud. Meanwhile, financial stability has a positive effect on financial statement fraud. So whit this it is hoped that future researchers can use a different theory of fraud and use other dependent variables such as asset misappropriation or corruption.

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