PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013
Abstract: This study aimed to
examine the effect of fraud indicators against the detection of fraudulent
financial statement on non-financial
company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013.
Variables used in this research are financial stability, external pressures,
financial target, debt, liquidity, performance, the effectiveness of
supervision, the quality of the external auditor and the change of directors.
The research was conducted by quantitative methods using secondary data.
The secondary data came from a list of cases Otorisasi Jasa Keuangan (OJK) and
non-financial companies annual report listed on the Indonesian Stock Exchange.
This research population is company listed on the Indonesian Stock Exchange
period 2008-2013, and then the samples were taken by purposive sampling with
criteria non-financial company and have the required data in this study. The
research uses logistic regression statistical tools because the dependent
variable was dummy variable (non metric), while the independent variable was
metric and non metric variable.
The results showed that the fraud indicators of financial stability has a
positive influence on fraudulent financial statement, while the fraud
indicators (financial target and performance) have a negatively affect the
fraudulent financial statement.
Penulis: Septia Ismah Hanifa,
Herry Laksito
Kode Jurnal: jpakuntansidd150708
