PENGARUH FRAUD PENTAGON DALAM MENDETEKSI POTENSI FRAUDULENT FINANCIAL REPORTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di IDX-BUMN20 Tahun 2021-2023)

Widyastuti, Retno Ayu (2024) PENGARUH FRAUD PENTAGON DALAM MENDETEKSI POTENSI FRAUDULENT FINANCIAL REPORTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di IDX-BUMN20 Tahun 2021-2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini dilakukan berangkat dari cukup seringnya kemunculan kasus manipulasi laporan keuangan oleh perusahaan Badan Usaha Milik Negara (BUMN). Praktik manipulasi laporan keuangan ini tidak mungkin terjadi begitu saja tanpa ada penyebabnya. Dalam teori fraud, salah satunya fraud pentagon dijelaskan beberapa faktor yang mendorong seseorang untuk melakukan praktik kecurangan, antara lain yaitu tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Selain itu, penerapan Good Corporate Governance juga memiliki andil dalam terjadi atau tidaknya praktik kecurangan dalam pelaporan keuangan, pada konteks ini yaitu dalam hal pengawasan. Oleh karenanya, penelitian ini dilakukan untuk mengetahui bagaimana pengaruh indikator-indikator tersebut pada GCG dan potensi fraudulent financial reporting pada perusahaan-perusahaan BUMN yang terdaftar di indeks IDX-BUMN20 dengan tahun penelitian 2021 hingga 2023. Metode penelitian yang digunakan pada penelitian ini yaitu metode kuantitatif dengan jenis penelitian kausalitas dan uji hipotesis. Populasi dan sampel yang digunakan adalah 20 perusahaan BUMN dalam indeks IDX-BUMN20 tahun 2021-2023 yang menghasilkan total 60 sampel penelitian. Teknik pengumpulan data dilakukan melalui pengumpulan informasi dari laporan keuangan dan laporan auditor independen. Variabel bebas dalam penelitian ini adalah 5 komponen fraud pentagon yang masing-masing diwakili dengan indikator financial target, effective monitoring, change in auditor, change in director, dan CEO duality. Variabel terikat yang digunakan adalah fraudulent financial reporting atau kecurangan pelaporan keuangan dan variabel intervening (mediasi) yaitu Good Corporate Governance (GCG) yang diukur menggunakan indikator audit committee. Hasil penelitian menunjukkan financial target dan CEO duality berpengaruh signifikan terhadap fraudulent financial reporting. Sedangkan variabel effective monitoring, change in auditor, dan change in director tidak berpengaruh signifikan terhadap fraudulent financial reporting. Begitu pula dengan variabel Good Corporate Governance (GCG) tidak memediasi hubungan antara financial target, effective monitoring, change in auditor, change in director, dan CEO duality terhadap fraudulent financial reporting.

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