PENGARUH FINANCIAL STABILITY DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD DI MODERASI KOMITE AUDIT (Studi Pada Bank Umum Syariah Tahun 2019-2022)

Anggun, Mutiara Sakinah (2024) PENGARUH FINANCIAL STABILITY DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD DI MODERASI KOMITE AUDIT (Studi Pada Bank Umum Syariah Tahun 2019-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Perusahaan kadangkala menunjukkan hasil kinerjanya tidak sesuai dengan keadaan yang sebenarnya. Hal ini dikarenakan perusahaan hanya ingin mendapatkan sorotan bagus dari berbagai pihak. Sorotan bagus yang ingin diperoleh perusahaan inilah yang mendorong adanya manipulasi informasi di bagian tertentu yang akan disajikan kepada publik. Keprihatinan terhadap realitas maraknya kasus financial statement fraud di Indonesia terutama di sektor keuangan dan perbankan yang cenderung masih cukup sulit untuk diungkapkan. Sehingga penelitian ini bertujuan untuk melihat pengaruh financial stability dan external pressure terhadap financial statement fraud di moderasi komite audit. Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah 13 Bank Umum Syariah yang terdaftar di OJK tahun 2019-2022. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 8 BUS. Metode yang digunakan dalam penelitian ini adalah Uji MRA dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif terhadap financial statement fraud, external pressure berpengaruh negatif terhadap financial statement fraud. Interaksi komite audit dan financial stability berpengaruh negatif terhadap financial statement fraud. Artinya, meningkatnya perubahan total aset menyebabkan kecurangan laporan keuangan meningkat, namun dengan adanya komite audit menerapkan nilai FAST sehingga pengawasannya maksimal membuat kecurangan laporan keuangan menurun. interaksi komite audit dan external pressure berpengaruh positif terhadap financial statement fraud. Artinya tidak ada masalahnya perjanjian utang/ tekanan eksternal menyebabkan kecurangan laporan keuangan menurun. Terimplementasinya nilai FAST sehingga maksimalnya sistem pengawasan komite audit semakin menurunkan tingkat kecurangan laporan keuangan. Kata Kunci: Financial Stability, External Pressure, Komite Audit, Financial Statement Fraud, Bank Umum Syariah. ABSTRACT Companies sometimes show their performance results are not in accordance with the actual situation. This is because the company only wants to get good attention from various parties. The good spotlight that the company wants to get is what encourages the manipulation of information in certain parts that will be presented to the public. Concern about the reality of rampant cases of financial statement fraud in Indonesia, especially in the financial and banking sectors, which tend to be quite difficult to disclose. So this study aims to look at the effect of financial stability and external pressure on financial statement fraud in moderation of the audit committee. This research uses quantitative research. The population in this study were 13 Islamic Commercial Banks registered with OJK in 2019-2022. Based on the purposive sampling method, the sample obtained was 8 BUS. The method used in this research is the MRA test using the SPSS program. The results showed that financial stability has a positive effect on financial statement fraud, external pressure has a negative effect on financial statement fraud. Audit committee interaction and financial stability negatively affect financial statement fraud. That is, the increase in changes in total assets causes financial statement fraud to increase, but with the audit committee applying the FAST value so that maximum supervision makes financial statement fraud decrease. The interaction of the Audit Committee and external pressure have a positive effect on financial statement fraud. This means that there is no problem with debt agreements / external pressure causing financial statement fraud to decrease. The implementation of the FAST value so that the maximum audit committee supervision system further reduces the level of financial statement fraud. Keywords: financial stability, external pressure, audit committee, financial statement fraud, islamic commercial banks.

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