PENDETEKSIAN FRAUD LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DALAM MASA PANDEMI COVID 19
Abstrak. Tujuan penelitian ini untuk membuktikan variabel financial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, financial targets yang diproksikan sebagai return on asset (ROA) dengan cara bersama- sama serta parsial mempengaruhi kepada financial statement fraud. Objek riset ini merupakan industri perbankan yang tertera di Bursa Efek Indonesia. Populasinya berjumlah 44 industri perbankan dengan pengumpulan sampel memakai metode purposive random sampling maka didapat sampel sebesar 37 industri perbankan. Data yang diambil berupa data sekunder yaitu laporan keuangan interim selama masa pandemi Covid 19 yaitu triwulan 1 dan triwulan 2 tahun 2020, sehingga dengan data panel tersebut didapatkan bahwa jumlah observasi dalam riset ini sebesar 74. Cara analisa data yang dipakai dalam riset ini ialah regresi linier berganda dengan memakai uji asumsi klasik serta uji hipotesis. Hasil riset didapat kalau finacial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, dan financial targets yang diproksikan sebagai ROA dengan cara bersama- sama mempengaruhi kepada financial statement fraud. Sebaliknya secara parsial, variabel financial stability mempengaruhi positif dan signifikan kepada financial statement fraud. Variabel external pressure secara parsial tidak mempengaruhi siginifikan kepada financial statement fraud. Sedangkan untuk variabel financial targets tidak berpengaruh siginifikan kepada financial statement fraud.
Abstract. The purpose of this research is to prove the financial stability variable which is proxied as a change in assets, external pressure which is proxied as free cash flow, financial targets which are proxied as return on assets (ROA) by jointly and partially affecting financial statement fraud. The object of this research is the banking industry listed on the Indonesia Stock Exchange. The population consists of 44 banking industries with a sample collection using purposive random sampling method, the sample obtained is 37 banking industries. The data taken is in the form of secondary data, namely interim financial reports during the Covid 19 pandemic, namely the 1st quarter and 2nd quarter of 2020, so that the panel data shows that the number of observations in this research is 74. The method of data analysis used in this research is linear regression. multiple by using the classical assumption test and hypothesis testing. The research results show that financial stability is proxied as a change in assets, external pressure which is proxied as free cash flow, and financial targets which are proxied as ROA by jointly influencing financial statement fraud. On the other hand, partially, the financial stability variable had a positive and significant impact on financial statement fraud. The external pressure variable partially does not have a significant effect on financial statement fraud. Meanwhile, the financial targets variable does not have a significant effect on financial statement fraud.
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