Pengaruh Financial Stability, Nature of Industry, Pergantian KAP, Pergantian Direksi, dan Political Connection dalam Mendeteksi Fraudulent Financial Reporting

The Effect of Financial Stability, Nature of Industry, Change of Auditors, Change of Directors, and Political Connection in Detecting Fraudulent Financial Reporting

Penelitian ini bertujuan mengetahui faktor dari model fraud pentagon yang dapat digunakan dalam melakukan deteksi fraudulent financial reporting. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Analisis menggunakan regresi linier berganda. Sampel yang digunakan berjumlah 270 sampel yang terdiri dari perusahaan yang termasuk pada sektor consumer goods industry dan property, real estate, and building construction yang telah tercatat di BEI rentang tahun 2016-2018. Hasil penelitian ini menunjukkan bahwa financial stability, nature of industry, dan pergantian direksi memiliki pengaruh signifikan pada fraudulent financial reporting, namun pada pergantian KAP serta political connection tidak memiliki pengaruh pada fraudulent financial reporting.

Kata Kunci: Financial Stability; Nature of Industry; Pergantian KAP; Pergantian Direksi; Political Connection.

This study aims to determine the factors of fraud pentagon model that can be used in detecting fraudulent financial reporting. The method used in research is quantitative. Data analysis method used is multiple linear regression. The sample used were 270 samples consisting of companies are included in the consumer goods and property, real estate, and building construction sectors which listed on the Indonesia Stock Exchange in the range of 2016-2018. The results of this study indicate that financial stability, nature of industry, and change of directors have significant influence on fraudulent financial reporting, but change of auditors and political connection do not have influence on fraudulent financial reporting.

Keywords: Financial Stability; Nature of Industry; Change of Auditors; Change of Directors; Political Connection.