Pengaruh Financial Target, Financial Stability, Kualitas Audit Terhadap Kecurangan Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Keuangan yang Terdaftar di BEI Periode 2020-2024

Pasaribu, Feronika Romaulina (2026) Pengaruh Financial Target, Financial Stability, Kualitas Audit Terhadap Kecurangan Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Keuangan yang Terdaftar di BEI Periode 2020-2024. S1 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Abstrak_Daftar_Isi_Daftar_Gambar_Daftar_Tabel_Daftar_Lampiran) HalJudulAbstrakDaftarIsiDaftarGambarDaftarTabelDaftarLampiran.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (750kB)
	Text (Daftar_Pustaka) DaftarPustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (687kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Penelitian ini mengeksplorasi determinan kecurangan laporan keuangan melalui kerangka Fraud Pentagon Theory, dengan menguji variabel financial target, financial stability, kualitas audit, serta ukuran perusahaan sebagai pemoderasi. Dengan sampel perusahaan sektor keuangan di BEI (2020–2024) yang diperoleh melalui purposive sampling, penelitian ini mengukur kecurangan menggunakan F-Score Model. Teknik estimasi data panel dan Moderated Regression Analysis (MRA) dijalankan menggunakan program STATA. Hasil analisis parsial membuktikan bahwa financial target, financial stability, dan kualitas audit tidak berdampak signifikan terhadap kecurangan laporan keuangan, yang menegaskan keberhasilan regulasi ketat OJK dalam menjaga integritas laporan keuangan industri ini. Walau bagaimanapun, ukuran perusahaan terbukti memperkuat hubungan antara financial target dan kecurangan laporan keuangan. Tekanan eksternal pada perusahaan besar dengan aset masif mendorong manajemen melakukan tindakan menyimpang demi memenuhi target profitabilitas. Sementara itu, ukuran perusahaan tidak terbukti memoderasi pengaruh financial stability maupun kualitas audit terhadap kecurangan laporan keuangan. Kata Kunci: Financial Target, Financial Stability, Kualitas Audit, Ukuran Perusahaan, Kecurangan Laporan Keuangan. / This research explores the determinants of financial statement fraud through the framework of the Fraud Pentagon Theory, by testing the variables of financial targets, financial stability, audit quality, and firm size as a moderator. With a sample of financial sector companies on the IDX (2020–2024) obtained through purposive sampling, this research measures fraud using the F-Score Model. Panel data estimation techniques and Moderated Regression Analysis (MRA) were executed using STATA program. The results of the partial analysis prove that financial targets, financial stability, and audit quality do not have a significant impact on financial statement fraud, which confirms the success of strict OJK regulations in maintaining the integrity of financial statements in this industry. However, firm size is proven to strengthen the relationship between financial targets and financial statement fraud. External pressure on large companies with massive assets drives management to commit deviant actions to meet profitability targets. Meanwhile, firm size is not proven to moderate the influence of financial stability or audit quality on financial statement fraud. Keywords: Financial Target, Financial Stability, Audit Quality, Company Size, Financial Statement Fraud.

Actions (login required)

View Item