PENGARUH TEKANAN EKSTERNAL, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR, PERGANTIAN DIREKTUR TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2016-2018)

Abstract

This study aimed to examine the elements of the fraud diamond theory on the occurrence of fraudulent financial statements. Fraud diamond is proxied by five variables consisting of two elements of pressure (external pressure, financial targets), one variable from the opportunity element (ineffective monitoring), one variable from rationalization (change of auditors), and one variable from the element of capability (change of director) which is hypothesized to affect the occurrence of fraudulent financial statements. Earnings Management (DACC) is used to determine fraudulent financial statements. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The total sample in this study were 29 companies which were determined by purposive sampling method. This study uses documentation data collection obtained from tracing data through electronic media such as annual report data and sample company financial reports. Data processing techniques in this study using multiple linear regression analysis method with SPSS version 25. The results of this study indicate that external pressure, financial targets, ineffective monitoring, and changes of directur have an effect on the occurrence of financial statement fraud, with a p-value of external pressure (0.025 <0.05), financial targets (0.008 <0.05), ineffective monitoring (0.000 <0.05) and the p-value of directurs turnover (0.016 <0.05). Meanwhile, the change of auditors showed no effect on the occurrence of the financial statement fraud, with a p-value of auditors turnover (0.950> 0.05).

Keywords: Fraudulent Financila Statements, External Pressure, Financial Target, Ineffective Monitoring, Change of Auditor, Change of Directors