PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di ISSI Tahun 2020-2023)

Liza Aulia, Putri Sandea (2025) PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di ISSI Tahun 2020-2023). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Dalam suatu perusahaan, seorang manajemen kerap kali melakukan fraudulent financial statement untuk menyembunyikan kinerja buruk perusahaan demi menjaga aliran dana dari investor dan kreditor serta menjaga nilai saham perusahaan. Salah satu kasus fraud yang baru saja terjadi pada perusahaan farmasi yakni pada PT. Indofarma Tbk dan PT. Kimia Farma Tbk hingga menimbulkan banyak kerugian nominal bagi kedua perusahaan tersebut. Kasus ini dilatarbelakangi karena kurangnya pengawasan pada audit eksternal terhadap perusahaan sehingga manajer dapat memanipulasi laporan keuangan. Oleh karenanya, dalam penelitian ini rumusan masalah yang digunakan yaitu meneliti besarnya pengaruh financial stability, external pressure, dan financial distress terhadap fraudulent financial statement. Serta melihat bagaimana pandangan islam terhadap fraudulent financial statement. Penelitian ini bertujuan menguji pengaruh financial stability, external pressure, dan financial distress terhadap fraudulent financial statement. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pengambilan data melalui data sekunder berupa annual report yang diperoleh dari website www.idx.co.id. Populasi terdiri dari 14 perusahaan, dengan teknik purposive sampling menghasilkan 13 sampel perusahaan selama dengan periode tahun 2020 sampai 2023. Teknik analisis data menggunakan analisis regresi logistik dengan bantuan perangkat lunak IBM SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel financial stability berpengaruh signifikan terhadap fraudulent financial statement. Sebaliknya, variabel external pressure dan financial distress tidak berpengaruh signifikan terhadap fraudulent financial statement. Sedangkan secara simultan, seluruh variabel independen berpengaruh signifikan terhadap fraudulent financial statement. Dalam perspektif Islam, menekankan bahwa setiap transaksi dan pelaporan harus dilakukan secara jujur dan transparan, serta menghindari segala bentuk penipuan, karena kepercayaan harus dijaga dalam urusan bisnis. Kata kunci: Kecurangan, Fraudulent Financial Statement, Perspektif Islam. ABSTRACT In a company, a management often makes fraudulent financial statements to hide the company's poor performance in order to maintain the flow of funds from investors and creditors and maintain the value of the company's shares. One of the fraud cases that has recently occurred in pharmaceutical companies is at PT. Indofarma Tbk and PT. Kimia Farma Tbk caused a lot of nominal losses for the two companies. This case is motivated by the lack of supervision in external audits of the company so that managers can manipulate financial statements. Therefore, in this study, the problem formulation used is to examine the magnitude of the influence of financial stability, external pressure, and financial distress on fraudulent financial statements. As well as seeing how Islam views fraudulent financial statements. This study aims to examine the influence of financial stability, external pressure, and financial distress on fraudulent financial statements. This study uses a quantitative method with a descriptive approach. The technique of data collection through secondary data is in the form of annual reports obtained from www.idx.co.id website. The population consists of 14 companies, with purposive sampling techniques producing 13 company samples during the period from 2020 to 2023. The data analysis technique used logistic regression analysis with the help of IBM SPSS Version 25 software. The results of the study show that the financial stability variable has a significant effect on fraudulent financial statements. On the other hand, the variables of external pressure and financial distress did not have a significant effect on fraudulent financial statements. Meanwhile, simultaneously, all independent variables have a significant effect on fraudulent financial statements. In an Islamic perspective, it emphasizes that every transaction and reporting must be done honestly and transparently, as well as avoiding any form of fraud, as trust must be maintained in business and financial affairs Keywords: Fraud, Fraudulent Financial Statements, Islamic Perspective

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