GRAFIK

DAFTAR ISI HALAMAN JUDUL...................................................................................

i

LEMBAR PENGESAHAN ........................................................................

ii

LEMBAR PERNYATAAN ........................................................................

iii

KATA PENGANTAR ................................................................................

iv

DAFTAR ISI ...............................................................................................

vii

DAFTAR TABEL .......................................................................................

xiii

DAFTAR GAMBAR/GRAFIK ..................................................................

xiv

DAFTAR LAMPIRAN ...............................................................................

xv

ABSTRACT ................................................................................................

xvi

ABSTRAKSI ..............................................................................................

xvii

BAB I PENDAHULUAN ..........................................................................

1

1.1 Latar Belakang Penelitian .........................................................

1

1.2 Rumusan Masalah .....................................................................

9

1.3 Tujuan Penelitian ......................................................................

11

1.4 Manfaat Penelitian ....................................................................

12

BAB II KAJIAN PUSTAKA ......................................................................

13

2.1 Kajian Pustaka ..........................................................................

13

2.1.1

Earning management Theory : Teori yang melandasi penelitian .....................................................................

13

2.1.2

Teori Keagenan ( Agency Theory)................................

14

2.1.3

Teori Fraud Triangle....................................................

17 vii

2.1.4

Pressure .......................................................................

19

2.1.5

Opportunity ..................................................................

19

2.1.6

Rationalizaton ..............................................................

20

2.2 Dasar-Dasar Fraud ...................................................................

20

2.2.1

Pengertian Fraud ..........................................................

20

2.2.2

Jenis-Jenis Fraud ..........................................................

22

2.3 Kecurangan Laporan Keuangan ...............................................

23

2.3.1

Definisi Kecurangan Laporan Keuangan .....................

23

2.3.2

Pengguna Kecurangan Laporan Keuangan ..................

24

2.4 Pengertian Terdahulu ...............................................................

25

2.5 Kerangka Pemikiran Teoritis ...................................................

27

2.5.1

Kerangka Pemikiran Teoritis........................................

27

2.5.2

Hipotesis ......................................................................

29

2.5.2.1 Financial Target sebagai Variabel untuk Mendeteksi Financial Statement Fraud ...........

29

2.5.2.2 Financial Stability sebagai Variabel untuk Mendeteksi Financial Statement Fraud ...........

30

2.5.2.3 External Pressure sebagai Variabel untuk Mendeteksi Financial Statement Fraud ...........

32

2.5.2.4 Nature Of Indusry sebagai Varabel untuk Mendeteksi Financial Statement Fraud ..........

33

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2.5.2.5 Ineffective monitoring sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........

34

2.5.2.6 Change In Auditor sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........

35

2.5.2.7 Rationalization sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ..........

37

2.5.2.8 Capability sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...............................

38

2.5.2.9 Personal Financial Need sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........

39

BAB III METODE PENELITIAN..............................................................

41

3.1 Jenis Penelitian .........................................................................

41

3.2 Definisi Operasional dan Pengukuran Variabel .......................

41

3.2.1

Financial Targets .........................................................

41

3.2.2

Financial Stability ........................................................

42

3.2.3

External Pressure .........................................................

43

3.2.4

Nature of Industry ........................................................

43

3.2.5

Ineffective Monitoring ..................................................

44

3.2.6

Change In Auditor ........................................................

45

3.2.7

Rationalization ............................................................

45

3.2.8

Capability ....................................................................

45

3.2.9

Personal Financial Need ..............................................

46 ix

3.3 Populasi Dan Sampel ...............................................................

47

3.4 Jenis dan Sumber Data .............................................................

48

3.5 Teknik Pengumpulan Data .......................................................

49

3.5.1

Metode Dokumentas.....................................................

48

3.5.2

Studi Pustaka ................................................................

49

3.6 Teknik Analisis Data ................................................................

50

3.6.1

Uji Asumsi Klasik ........................................................

50

3.6.1.1 Uji Normalitas .................................................

50

3.6.1.2 Uji Multikolonieritas ........................................

52

3.6.1.3 Uji Autokolerasi ................................................

53

3.6.1.4 Uji Heteroskedastisitas .....................................

54

3.6.2

Uji Regresi Linear Berganda ........................................

55

3.6.3

Uji Parameter Individual (Uji Statistik T) ..................

57

3.6.4

Koefisien Determinasi ( R²) ........................................

57

3.6.5

Uji Signifikan Smultan (Uji Statistik F) ......................

58

BAB IV HASL PENELITIAN DAN PEMBAHASAN .............................

59

4.1 Deskripsi Obyek Peneltian ......................................................

59

4.2 Uji Asumsi Klasik ....................................................................

65

4.2.1 Uji Normalitas ..............................................................

65

4.2.2 Uji Multikolinear ..........................................................

69

4.2.3 Uji Heterokedastisitas ..................................................

70

4.2.4 Autokolerasi..................................................................

71 x

4.3 Analisis Regresi Linear Berganda ............................................

72

4.4 Uji Hipotesis (Uji T) ...............................................................

75

4.5 Koefisien Determnasi (R2)........................................................

78

4.6 Ujii F ........................................................................................

79

4.7 Pembahasan .............................................................................

80

4.7.1

Financial Targets sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.2

Financial Stablity sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.3

89

Rationaliization sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.8

87

Change In Auditor sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.7

85

Ineffective Monitoring sebagai Variabel Untuk Mendeteksi Financial Statement Fraud .......................

4.7.6

84

Nature Of Industry sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.5

82

External Pressure sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

4.7.4

80

90

Capability sebagai Variabel Untuk Mendeteksi Financial Statement Fraud ...........................................

92

xi

4.7.9

Personal Financial Need sebagai Variabel Untuk Mendeteksi Financial Statement Fraud .......................

93

BAB V PENUTUP .....................................................................................

95

5.1 Simpulan...................................................................................

95

5.2 Keterbatasan Penelitian ............................................................

97

5.3 Saran .........................................................................................

98

DAFTAR PUSTAKA ................................................................................

100

LAMPIRAN-LAMPIRAN .........................................................................

104

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DAFTAR TABEL

Tabel 2.4 Penelitian Terdahulu...........................................................................

26

Tabel 4.1 Descriptive Statistic ...........................................................................

59

Tabel 4.2.1 Hasil Pengujian Normalitas ............................................................

66

Tabel 4.2.2 Hasil Uji Variance Inflation Factor ................................................

69

Tabel 4.2.4 Uji Durbin Watson ..........................................................................

71

Tabel 4.3 Analisis Regresi Berganda .................................................................

72

Tabel 4.4 Koefisien Determinasi........................................................................

79

Tabel 4.5 Uji F (Annova)....................................................................................

79

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DAFTAR GAMBAR/GRAFIK Grafik 2.1.3 Fraud Triangle …………………………………………………..

18

Grafik 2.5.1 Kerangka Pemikiran Penelitian .....................................................

28

Grafik 4.2.1 Histogram ......................................................................................

67

Grafik 4.2.1 Normal Probability Plot ................................................................

68

Grafik 4.2.3 Scatterplot .......................................................................................

70

xiv

DAFTAR LAMPIRAN

Lampiran 1 Statistik Deskriptif.................................................................

103

Lampiran 2 Uji Normalitas.......................................................................

103

Lampiran 3 Variables Entered .................................................................

104

Lampiran 4 Koefisien Determinasi (Model Summary) ………………...

104

Lampiran 5 Uji F (Anova) ………………………………………………

104

Lampiran 6Analisis Regresi Berganda ....................................................

105

Lampiran 7 Histogram ………………………………………………….

105

Lampiran 8 Normal Probability Plot ……………………………………

106

Lampiran 9 Scatterplot ………………………………………………….

106

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