Identification Factors of Poor Quality of Data in the DOTS Program

Purba, Bahtera Bin David; Siregar, Anggi Pramono; Surbakti, Cristica I.; Barus, Bunga Rimta

doi:10.5220/0009463400580065

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“…Alasan yang diberikan penelitian tersebut jika dilihat dari sudut pandang perusahaan, pengungkapan kecurangan dalam laporan tahunan merupakan bagian dari bad news sehingga ketika ada laporan yang masuk dalam sistem whistleblowing maka perusahaan cenderung akan bersikap proaktif dalam menyelesaikan kasus fraud tersebut. Adapun penelitian ini tidak sesuai dengan penelitian Anitaria Purba et al (2020) yang menyimpulkan bahwa semakin efektif whistleblowing system diaplikasikan maka dapat mengurangi kecurangan…”

Section: Whistleblowing System Berpengaruh Terhadap Fraudulent Financ...unclassified

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

Preicilia

Wahyudi

Preicilia

2022

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The purpose of this study was to determine whether financial stability, whistleblowing system, audit opinion, director turnover, CEO education, and CEO duality had an effect on the occurrence of fraudulent financial reporting. The method uses a research design that is causal-comparative. The sampling technique used purposive sampling with a sample of 62 secondary data in the form of annual financial reports and other financial data. The results of research and descriptive statistical tests using the Beneish M-Score show that financial stability, violation reporting system, audit opinion, director turnover, CEO education, and CEO duality simultaneously have a significant effect on the prediction of fraudulent financial reporting. Partially from the independent variable test, the results show that the variable of director turnover and CEO education has a significant effect on the prediction of fraudulent financial reporting with a p-value of Sig 0.002 for director turnover and a p-value of Sig 0.042 for CEO education with a probability value of less than Sig. 0.05. While other research variables, namely financial stability, whistleblowing system, audit opinion, and CEO duality have no effect on the prediction of fraudulent financial reporting or the Sig value is greater than 0.05.

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Section: Whistleblowing System Berpengaruh Terhadap Fraudulent Financ...unclassified

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

Preicilia

Wahyudi

Preicilia

2022

View full text Add to dashboard Cite

show abstract

Identification Factors of Poor Quality of Data in the DOTS Program

Cited by 1 publication

References 0 publications

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

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