Mapping Fraudulent Financial Reporting
Mapping Fraudulent Financial Reporting
Arief Mulyadianto, Dwi Jaya Kirana, Aniek Perusahaan Manufaktur yang ada
Wijayanti di Bursa Efek
Dirvi Surya Abbas, Arry Eksandy, Mohamad perusahaan Sektor Property dan
12 Real Estate yang Terdaftar di Bursa
Zulman Hakim, dan Ismail Syam (2020) Efek Indonesia Periode 2016-2018
Pergantian Auditor
Kepemilikan Institusional
Kepemilikan Manajerial
Dewan Komisaris
Kepemilikan Institusional
CEO Duality
Pergantian Dewan Direksi
Tingkat Leverage
Pergantian Auditor
Auditor Quality
Springates model dengan
Beneish M-Score Financial stability
Financial target
Financial Stability
Rationalization
PengaIaman auditor
sekala likert
besar pengaruh kompetensi
stabilitas keuangan
sifat industri
F-Score perubahan auditor
perubahan direksi
jumlah foto ceo yang terpampang
financial stabilitiy
financial leverage
Earning management
rasio capital turn over
ineffective monitoring
financial stability
Earning management nature of industry
external preasure
Financial stability
external preasure
berlipat ganda regresi financial stability
linear external preasure
financial stability
analisis regresi berganda industrial conditions
external preasure
financial stabilitiy
Analisis regresi logistik
external preasure
financial stability
financial target
level of performance
f- score
assets turnover ratio
audits committee's financial
expertise
profitability
financial stability
C- score ineffective monitoring
rationalization
Hasil Pengujian
Proksi
PS NS TS
Total Hutang/Total Aset
Net Income/ Total Aset
(Total Aset t - Total Aset t-1)/ Total Aset t
Jumlah Komisaris Independen/ Jumlah dewan
Komisaris
Variable Dummy
variabel dummy √
variabel dummy √
Jumlah Dewan Komisaris Independen / Total
√
Dewan Komisaris
Total Debt / Total Assets √
variabel dummy √
Variabel dummy √
(Total Asset t − Total Asset t − 1)/ Total Asset t- √
1
ROA = Laba Bersih / Total Aset √
ACHANGE= (Total assets (t) – total asset (t-1)) /
√
total asset(t-1)
√
ROA= Laba Bersih Setelah Pajak / Total Aset
BDOUT = Total Dewan Komisaris
√
Independen/Total Dewan Komisaris
variabel dummy √
Kuesioner √
Kuesioner √
analisis Regresi Data Panel √
analisis Regresi Data Panel √
analisis Regresi Data Panel √
analisis Regresi Data Panel √
analisis Regresi Data Panel √
ACHANGE V
DER= total kewajiban/ekuitas V
PMK=net sales/ working kapital V
BDOUT V
ACHANGE V
RECEIVABLE V
DTA = TOTAL DEBT/TOTAL ASSETS V
ACHANGE V
ROA= PROFIT AFTER TAX AND INTEREST/
TOTAL ASSET V
FINEXPERT V