Analisa Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting pada Perusahaan Manufaktur Indonesia dengan Peran Covid-19 Sebagai Variabel Moderasi
DOI:
https://doi.org/10.37385/msej.v4i1.1264Keywords:
Fraud Pentagon, Fraudulent Financial Reporting, COVID-19Abstract
Penelitian ini dilaksanakan untuk menganalisis pengaruh faktor-faktor fraud dari fraud pentagon Crowe terhadap fraudulent financial reporting perusahaan dengan variabel moderasi berupa periode COVID-19. Sampel penelitian merupakan 89 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia selama periode 2016 hingga 2020 yang telah diseleksi dengan metode purposive sampling. Penelitian ini dilaksanakan dengan teknik analisa regresi panel data melalui perangkat lunak E-Views 12. Berdasarkan hasil penelitian yang dilaksanakan, dapat dibuktikan bahwa variabel nature of industry memiliki pengaruh signifikan negatif terhadap variabel fraudulent financial reporting. Variabel financial target, change in auditors, change in directors dan CEO pictures tidak memiliki pengaruh yang signifikan terhadap variabel fraudulent financial reporting. Variabel COVID-19 memoderasi financial target, change in auditors, dan CEO Pictures terhadap fraudulent financial reporting. Namun tidak memoderasi nature of industry dan change in directors.
Kata Kunci : Fraud Pentagon, Fraudulent Financial Reporting, COVID-19
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