Pengaruh Faktor Kultur Organisasi, Manajemen, Strategik, Keuangan, Dan Auditor Terhadap Kecenderungan Kecurangan Akuntansi:
Studi Pada Perusahaan Publik Di Indonesia
UNIKA ATMA JAYA – JAKARTA
Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios , and auditor factors to the tendency of accounting fraud. The research population was 343 companies listed in the Indonesian Stock Exchange (IDX). The research samples were 110 public companies consisting 29 fraud firms and 81 non-fraud firms. Binary logistic regression was used to test the hypothesis. The results showed that number of related party transactions, CEO’s age, current asset composition in total asset, capital turnover, firm size, and auditor’s non-unqualified opinion affected the tendency of accounting fraud significantly. These results advance the understanding of accounting fraud.
Keywords: Accounting Fraud, Organizational Culture, Managerial Factors, Strategic Factors, Financial Ratios, Auditor Factors.