ALFANNI'AMI, DAFFA (2022) Tinjauan Atas Perancangan Model Keuangan Untuk Identifikasi Indikasi Kecurangan Pelaporan Keuangan di Masa Resesi. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel Return On Asset, Return On Equity, Ineffective Monitoring, dan Size dalam mengidentifikasi indikasi kecurangan dalam pelaporan keuangan yang diukur menggunakan model Beneish M-score. Penelitian ini menggunakan data sekunder dengan menggunakan metode purposive sampling yaitu sebanyak 300 perusahaan non-finansial dan non-konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020. Dalam menganalisis data menggunakan model analisis regresi probit dan diolah dengan STATA. Hasil penelitian ini menunjukan bahwa variabel Return On Asset, Return On Equity, Ineffective Monitoring, dan Size berpengaruh positif signifikan terhadap kecurangan dalam pelaporan keuangan. Hasil ini diharapkan dapat menjadi bahan pertimbangan investor dalam menentukan arah investasinya./The purpose of this study was to determine the effect of the variables Return On Assets, Return On Equity, Ineffective Monitoring, and Size in identifying indications of fraud in financial reporting as measured using the Beneish M-score model. This study uses secondary data using a purposive sampling method, namely as many as 300 non-financial and non-construction companies listed on the Indonesia Stock Exchange (IDX) in 2020. In analyzing the data using a probit regression analysis model and processed by STATA. The results of this study indicate that the variables Return On Assets, Return On Equity, Ineffective Monitoring, and Size have a significant positive effect on fraud in financial reporting. These results are expected to be taken into consideration by investors in determining the direction of their investment.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kecurangan, kecurangan pelaporan keuangan, regresi probit, Beneish M-score, Fraud, fraudulent financial reporting, probit regression, Beneish Mscore |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Mar 2023 04:36 |
| Last Modified: | 03 Mar 2023 04:36 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1084 |
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