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UEU » Journal » Manajemen
Posted by [email protected] at 04/01/2021 16:27:29  •  558 Views


MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT

Created by :
MF. Arrozi Adhikara ( none )
Anelis Haryanto



SubjectPENIPUAN
LAPORAN KEUANGAN
Alt. Subject FINANCIAL STATEMENT
RATIONALIZATION
KeywordFRAUD PENTAGON THEORY

Description:

Penelitian ini untuk menguji unsur-unsur penipuan dalam teori penipuan Pentagon mengidentifikasi laporan keuangan penipuan. Pentagon penipuan diproksikan oleh enam variabel yang terdiri dari dua elemen tekanan (target keuangan dan tekanan eksternal), satu variabel dari elemen peluang (pemantauan tidak efektif), satu variabel dari elemen rasionalisasi (perubahan auditor), satu variabel dari elemen kemampuan (perubahan dalam sutradara), dan satu variabel dari elemen arogansi (jumlah gambar CEO) dihipotesiskan mempengaruhi laporan keuangan yang curang. F-Score digunakan untuk menentukan laporan keuangan yang curang dengan manajemen bonus berdasarkan rencana bonus sebagai variabel intervening. Penelitian ini dengan sampel 35 perusahaan yang dipilih menggunakan metode purposive sampling dari perusahaan delisting di Bursa Efek Indonesia pada tahun 20092016. Pengujian hipotesis menggunakan analisis jalur untuk menguji Pengaruh Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Keangkuhan Terhadap Penipuan. Laporan Keuangan dengan Manajemen Pendapatan Berdasarkan Rencana Bonus sebagai Variabel Intervening pada Perusahaan yang Delisting di Bursa Efek Indonesia 2009-2016. Hasil penelitian menunjukkan bahwa ROA, DER, RKI memiliki efek positif pada manajemen laba. Sedangkan manajemen laba berpengaruh negatif terhadap laporan keuangan yang curang. DER dan CEO memiliki efek negatif pada laporan keuangan yang curang dan CPA memiliki efek positif pada laporan keuangan yang curang.


Alt. Description

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors)), and one variable from the arrogance element (number of CEOs pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 2009-2016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016. The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements

Date Create:04/01/2021
Type:Text
Format:pdf
Language:Indonesian
Identifier:UEU-Journal-11_0385
Collection ID:11_0385


Source :
Jurnal Ekonomi Volume 11 Nomor 1, Mei 2020

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul


Publication URL :
https://digilib.esaunggul.ac.id/motivasi-bonus-plan-dalam-fraudelent-financial-statement-17730.html




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