3 ABSTRAK
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR
YANG GO PUBLIC DI INDONESIA DAN MALAYSIA DALAM PERSPEKTIF FRAUD DIAMOND
Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, financial leverage, total asset turnover, efektivitas pengawasan, auditor switching dan perubahan direksi terhadap fraudulent financial statement serta untuk mengetahui perbedaan unsur-unsur yang mempengaruhi fraudulent financial statement di Indonesia dan Malaysia.
Metode analisis data penelitian ini yaitu analisis regresi logistik dan analisis regresi berganda, termasuk didalmnya uji parsial dan simultan juga uji beda t-test.
Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan Manufaktur (sub sektor industri dasar dan kimia) yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia) tahun 2013-2015. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 55 sampel selama tahun 2013-2015. Data yang digunakan adalah data sekender yang diambil dari laporan keuangan.
Hasil dari penelitian ini menunjukkan bahwa seluruh variabel independen dalam penelitian ini tidak memiliki pengaruh terhadap variabel dependen yaitu fraudulent financial statement baik secara parsial maupun simultan. Hasil dari penelitian ini dapat membantu para investor dan kreditor dalam menentukan keputusan investasi dan pemberian kreditnya kepada perusahaan yang tepat, serta melihat beberapa perbedaan signifikan atas variabel independen dalam penelitian ini, antara perusahaan Manufaktur yang ada di Indonesia dan Malaysia (sub sektor industri dasar dan kimia).
Kata kunci : Fraud, Fraudulent Financial Statement, Pressure, Earning Management, Financial Pressure, Return on Asset, Financial Leverage, Total Asset Turnover, Kesempatan, Efektivitas Pengawasan, Auditor Switching, Perubahan Direksi, Korupsi.
4 ABSTRACT
ANALYSIS OF FACTORS AFFECTING FRAUDULENT FINANCIAL STATEMENT OF MANUFACTURING COMPANIES THAT GO
PUBLIC IN INDONESIA AND MALAYSIA IN THE PERSPECTIVE OF DIAMOND FRAUD.
This study is aimed to determine the effect of return on asset, financial leverage, total asset turnover, the effectiveness of control, auditor switching, and change of directress toward fraudulent financial statement also to know the different between components which influent fraudulent financial statement in Indonesia and Malaysia.
Method of data analysis of this study are logistic regression analysis and multiple regression analysis, including partial and simultant test, also t-test difference.
The population of the study is the financial reports of manufacturer companies (sub sectors of basic industry and chemicals) listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2013-2015. The sample method is purposive sampling method, so it obtains 55 samples during the years 2013-2015. The data used are secondary data derived from the financial reports.
The results of this study shows that all the independent variables in this study have no relationship with dependent variable fraudulent financial statement neither partially nor simultaneously. The result of this study can help investors and cresitors in making their investment and credit decision for the appropriate companies, also to know some significant differentiations of independent variables in this study between manufacturer companies in Indonesia and Malaysia (sub sectors of basic industry and chemicals).
Keywords : Fraud, Fraudulent Financial Statement, Earning Management, Financial Pressure, Return on Asset, Financial Leverage, Total Asset Turnover, Opportunity, The Effectiveness of Control, Auditor Switching, Change of Mangement, Corruption.
