Abstract
F raud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so as to prevent fraud and possibly prolonged scandals. When there is a material misstatement in the financial statements, the information is irrelevant as a basis for decision making because the analysis is not based on actual information. T hi s study aims to analyze the effect of pressure on indications of financial statement fraud, analyze the effect of opportunity on indications of financial statement fraud, analyze the effect of rationalization on indications of financial statement fraud and analyze the effect of capability on indications of report fraud. plantation companies listed on the Indonesia Stock Exchange. The sample in the study was 16 companies during the period 2015 to 2019. The analysis technique used logistic regression analysis. T h e results of the analysis show that pressure, which is proxied by ROA, has a significant effect on the indication of fraudulent company financial statements. The opportunity has a significant effect on the indication of fraud in the company's financial statements. Rationalization has no effect on indications of fraud in corporate financial statements. The capability has no effect on indications of fraudulent corporate financial statements.
Highlights
ABSTRAK Kecurangan dalam laporan keuangan merupakan sebuah permasalahan yang tidak bisa dianggap remeh
This study aims to analyze the effect of pressure on indications of financial statement fraud, analyze the effect of opportunity on indications of financial statement fraud, analyze the effect of rationalization on indications of financial statement fraud and analyze the effect of capability on indications of report fraud. plantation companies listed on the Indonesia Stock Exchange
The results of the analysis show that pressure, which is proxied by Return On Assets (ROA), has a significant effect on the indication of fraudulent company financial statements
Summary
ABSTRAK Kecurangan dalam laporan keuangan merupakan sebuah permasalahan yang tidak bisa dianggap remeh. HASIL Berikut ini disajikan data nilai minimum, maximum dan mea dari variabel indikasi kecurangan laporan keuangan, pressure (tekanan), opportunity (kesempatan), rationalization (rasionalitas), dan capability (kemampuan) pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia selama periode 2015 sampai dengan 2019. Berdasarkan tabel 2 dapat diketahui bahwa nilai minimum sebesar 0 dan nilai maximum sebesar 1 dengan nilai rata-rata indikasi kecurangan laporan keuangan pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2019 sebesar 0,15.
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