ANALISIS FINANCIAL STABILITY, INEFFECTIVE MONITORING, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN

  • Nuva Urbach Universitas Islam Sultan Agung Semarang
  • Ahmad Hijri Alfian Universitas Islam Sultan Agung Semarang
DOI: https://doi.org/10.33747/stiesmg.v17i2.800
Keywords: kecurangan laporan keuangan, fraud triangle, financial stability, ineffective monitoring, opini audit.

Abstract

Penelitian ini bertujuan untuk menganalisis indikasi terjadinya fraud dalam perspektif fraud triangle terhadap kecurangan laporan keuangan. Variabel independen dalam indikasi tersebut dengan fraud triangle berupa pressure diukur dengan proksi financial stability, opportunity diukur dengan proksi ineffective monitoring, dan rationalization diukur dengan proksi opini audit. Pada variabel dependen berupa kecurangan laporan keuangan diukur dengan Beneish M Score dilanjutkan dengan variabel dummy. Populasi pada penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Idonesia (BEI) pada tahun 2020-2023. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling sehingga diperoleh 120 sampel. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial stability berpengaruh positif terhadap kecurangan laporan keuangan, ineffective monitoring berpengaruh negatif terhadap kecurangan laporan keuangan dan opini audit tidak berpengaruh terhadap kecurangan laporan keuangan

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Published
2025-06-27
Issue
Vol 17 No 2 (2025): Jurnal STIE Semarang
Section
Articles
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