AFIFAH NURRAHMASARI, 7211416077 (2020) PENDETEKSIAN FRAUD FINANCIAL STATEMENT DENGAN ANALISIS FRAUD TRIANGLE: INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERATING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Fraud financial statement merupakan tindakan manipulasi data laporan keuangan yang disengaja oleh pihak manajemen yang bertujuan untuk menyesatkan pengguna laporan keuangan. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh financial targets, financial stability, external pressure, nature of industry, dan rationalization terhadap fraud financial statement dengan institutional ownership sebagai variabel moderating. Penelitian ini diharapkan mampu memberikan kontribusi dalam pengambilan keputusan pengguna laporan keuangan serta menjadi referensi untuk penelitian selanjutnya. Populasi penelitian ini adalah perusahaan go public yang masuk dalam indeks LQ45 dan terdaftar di Bursa Efek Indonesia pada periode 2016-2018 dengan jumlah 58 perusahaan. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling yang menghasilkan 29 perusahaan selama 3 tahun, dengan data outlier sebanyak 14 unit, sehingga total unit analisis sebanyak 73 unit. Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis statistik inferensial dengan analisis regresi selisih nilai mutlak dan menggunakan program IBM SPSS 24. Hasil penelitian menunjukkan bahwa financial targets berpengaruh positif terhadap fraud financial statement dan nature of industry berpengaruh negatif terhadap fraud financial statement, sementara financial stability, external pressure, dan rationalization tidak berpengaruh terhadap fraud financial statement. Selain itu, institutional ownership mampu memperlemah pengaruh financial targets terhadap fraud financial statement, namun tidak mampu memperlemah pengaruh financial stability, external pressure, nature of industry, dan rationalization terhadap fraud financial statement. Berdasarkan hasil penelitian, disimpulkan bahwa semakin tinggi target keuangan maka kecurangan laporan keuangan semakin tinggi, selain itu adanya kepemilikan institusi mampu memperlemah pengaruh target keuangan terhadap kecurangan laporan keuangan perusahaan. Saran bagi pengguna laporan keuangan, khususnya calon investor diharapkan untuk memperhatikan tingkat laba perusahaan, dikarenakan tingkat laba yang tinggi diindikasi adanya manipulasi laporan keuangan. Bagi peneliti selanjutnya diharapkan dapat menggunakan proksi lain dalam pengukuran kecurangan laporan keuangan dan menggunakan variabel moderating lain yang dapat memberikan pengaruh variabel independen terhadap kecurangan laporan keuangan. ix ABSTRACT Nurrahmasari, Afifah. 2020. "Detection of Fraud Financial Statement with Fraud Triangle Analysis: Institutional Ownership as a Moderating Variable". Essay. Accounting major. Faculty of Economics. Semarang State University. Supervisor: Indah Anisykurlillah, S.E., M.Si. Akt. Keywords: fraud financial statement, fraud triangle, institutional ownership. Fraud financial statement is an act of intentional manipulation of financial statement data by management which aims to mislead users of financial statements. This study aims to analyze and obtain empirical evidence about the influence of financial targets, financial stability, external pressure, nature of industry, and rationalization of financial statement fraud with institutional ownership as a moderating variable. This research is expected to contribute to the decision making of financial statement users and be a reference for further research. The population of this study are companies that go public in the LQ45 index and are listed on the Indonesia Stock Exchange in the 2016-2018 period with a total of 58 companies. The sampling technique in this research was purposive sampling which produced 29 companies for 3 years, with outlier data of 14 units, bringing the total analysis unit to 73 units. Data analysis methods used are descriptive statistical analysis and inferential statistical analysis with absolute difference regression analysis and using the IBM SPSS 24 program. The results showed that financial targets have a positive effect on fraud financial statement and the nature of industry has a negative effect on financial statement fraud, while financial stability, external pressure, and rationalization have no effect on fraud financial statement. Besides, institutional ownership is able to weaken the effect of financial targets on financial statement fraud, but is not able to weaken the influence, financial stability, external pressure, nature of industry, and rationalization of fraud financial statement. Based on the results of the study, it was concluded that the higher the financial targets, the higher the fraudulent financial statements, besides the existence of institutional ownership could weaken the influence of financial targets on corporate fraud financial statement. Recomendation for users of financial statements, especially potential investors are expected to pay attention to the level of corporate profits, because the high level of profit is indicated by the existence of manipulation of financial statements. The next researcher is expected to be able to use other proxies in the measurement of financial statement fraud and use other moderating variables that can influence the independent variable on fraud financial statement.

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