PENGARUH TARGET KEUANGAN, EFEKTIVITAS PENGAWASAN, PERGANTIAN AUDITOR, DAN CEO TENURE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN MODERASI KPBU

Salsabilla, Safira Pasha (2025) PENGARUH TARGET KEUANGAN, EFEKTIVITAS PENGAWASAN, PERGANTIAN AUDITOR, DAN CEO TENURE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN MODERASI KPBU. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Fenomena kecurangan laporan keuangan menjadi perhatian utama dalam dunia bisnis dan pemerintahan, terutama pada sektor infrastruktur yang memiliki skala investasi besar serta risiko kecurangan yang tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi logistik. Sampel penelitian terdiri dari perusahaan sektor infrastruktur yang terdaftar di BEI dalam rentang tahun 2021 hingga 2023, yang dipilih berdasarkan metode purposive sampling. Variabel dependen dalam penelitian ini adalah indikasi kecurangan laporan keuangan yang diukur menggunakan model Beneish M-Score, sedangkan variabel independen terdiri dari target keuangan, efektivitas pengawasan, pergantian auditor, dan CEO tenure, serta KPBU sebagai variabel moderasi. Pengujian data dilakukan dengan analisis deskriptif, uji kesesuaian model, serta uji hipotesis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa target finansial dan CEO tenure tidak berpengaruh, efektivitas pengawasan berpengaruh negatif, dan pergantian auditor berpengaruh positif terhadap kecurangan laporan keuangan. Lalu, KPBU terbukti tidak memengaruhi variabel target finansial, efektivitas pengawasan, pergantian auditor, dan CEO tenure terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi akademis dengan memperkaya literatur terkait kecurangan laporan keuangan berdasarkan teori fraud dalam konteks sektor infrastruktur atau sektor yang lebih luas lagi serta memberikan implikasi praktis bagi manajemen perusahaan dan regulator, serta memberikan wawasan bagi investor dan pemangku kepentingan dalam menilai transparansi serta kualitas pelaporan keuangan perusahaan infrastruktur. Kata kunci: kecurangan laporan keuangan, infrastruktur, target keuangan, efektivitas pengawasan, pergantian auditor, CEO tenure, KPBU ABSTRACT The phenomenon of fraudelent financial report is a major concern in the business and government world, especially in the infrastructure sector which has a large investment scale and high risk of fraud. This study uses a quantitative approach with the logistic regression method. The research sample consists of infrastructure sector companies listed on the IDX in the period 2021 to 2023, which were selected based on the purposive sampling method. The dependent variable in this study is an indication of financial reporting fraud measured using the Beneish M-Score model, while the independent variables consist of financial targets, supervision effectiveness, auditor turnover, and CEO tenure, and PPP as a moderating variable. Data testing was carried out using descriptive analysis, model suitability testing, and hypothesis testing using logistic regression. The results of the study showed that financial targets and CEO tenure had no effect, supervision effectiveness had a negative effect, and auditor turnover had a positive effect on financial reporting fraud. Then, PPP was proven not to affect the variables of financial targets, supervision effectiveness, auditor turnover, and CEO tenure on financial reporting fraud. This study provides academic contributions by enriching the literature related to financial reporting fraud based on fraud theory in the context of the infrastructure sector or a broader sector and provides practical implications for corporate management and regulators, as well as providing insights for investors and stakeholders in assessing the transparency and quality of financial reporting of infrastructure companies. Keywords: fraudelent financial report, infrastructure, financial targets, supervision effectiveness, auditor turnover, CEO tenure, PPP

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