PENGUJIAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI: ANALISIS FRAUD PENTAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT

DARI MARYANI, NIM. 15840075 (2019) PENGUJIAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI: ANALISIS FRAUD PENTAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT. Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The company must present financial statements honestly and there is no element of fraud in compiling them. Crowe Howarth (2011) mentions five conditions (pentagon fraud) that explain the factors that influence fraud in the financial statements or fraudulent financial reporting. Elements of pentagon fraud are pressure, opportunity, rationalization, competence, and arrogance. However, in this study each element has several proxies. This study aims to determine the effect of pentagon fraud using nine proxy variables, namely financial stability, financial targets, external pressure, nature of industry, audit quality, auditor turnover, director turnover, independent commissioner, and frequent number of CEO's pictures on the detection of fraudulent financial reporting by using the earnings management model of the Beneish M-Score and adding an audit committee as a moderating variable. This study uses a sample of 38 manufacturing sub-sector companies listed in the Indonesian Syariah Stock Index (ISSI) for the period 2015-2017. The type of data used is secondary data in the form of annual reports of companies registered with the ISSI for the period 2015-2017. Data analysis used a panel data regression model with Eviews version 9. The results of data analysis in this study showed that the audit committee variable weakened the influence of financial stability and financial targets on fraudulent financial reporting. The results of this study also prove that the audit committee strengthens external pressure, nature of industry, audit quality, auditor turnover, director turnover, independent commissioner, and frequent number of CEO's pictures of fraudulent financial reporting. ( INDONESIA ) Perusahaan harus menyajikan laporan keuangan secara jujur dan tidak ada unsur kecurangan dalam menyusunnya. Ada lima kondisi yang diusulkan Crowe Howarth (2011) menjelaskan faktor-faktor yang mempengaruhi kecurangan dalam laporan keuangan. Elemen dari fraud pentagon adalah pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon dengan menggunakan sembilan variabel proksi yaitu financial stability, financial target, eksternal pressure, nature of industry, kualitas audit, pergantian auditor, pergantian direktur, komisaris independen, dan frequent number of CEO’s pictures terhadap pendeteksian fraudulent financial statement dengan menggunakan manajemen laba model Beneish M-Score serta menambahkan komite audit sebagai variabel moderasi. Penelitian ini menggunakan sampel sebanyak 38 perusahaan sub sektor manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2015-2017. Jenis data yang digunakan adalat data sekunder yang berupa laporan tahunan perusahaan yang terdaftar di ISSI selama periode 2015-2017. Analisis data menggunakan model regresi data panel dengan Eviews versi 9. Hasil analisis data dalam penelitian ini menunjukkan bahwa variabel komite audit memperlemah pengaruh financial stability dan financial target terhadap fraudulent financial statement. Hasil penelitian ini juga membuktikan bahwa komite audit tidak mempengaruhi pengaruh ekternal pressure, nature of industry, kualitas audit, pergantian auditor, pergantian direktur, komisaris independen, dan frequent number of CEO’s pictures terhadap fraudulent financial statement.

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