PENGARUH FREQUENT NUMBER OF CEOS PICTURE, PERGANTIAN DIREKSI PERUSAHAAN DAN EXTERNAL PRESSURE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN FARMASI YANG LISTING DI BEI PERIODE 2012-2016)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh frequent number of CEO’s picture, pergantian direksi perusahaan, dan external pressure secara parsial terhadap fraudulent financial reporting pada perusahaan farmasi yang listing di BEI Periode 2012-2016. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 8 perusahaan farmasi yang listing di BEI periode 2012-2016. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan secara tidak langsung, yaitu melalui perantara atau media internet dengan metode studi dokumentasi berupa laporan keuangan. Teknik analisis data yang digunakan adalah analisis regresi logistik yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa (1) frequent number of CEO’s picture berpengaruh dalam mendeteksi fraudulent financial reporting; (2) pergantian direksi perusahaan berpengaruh dalam mendeteksi fraudulent financial reporting, (3) external pressure berpengaruh dalam mendeteksi fraudulent financial reporting.
Kata Kunci : Frequent number of CEOS picture, pergantian direksi perusahaan, external pressure, fraudulent financial reporting.

This study aimed at knowing the effect of frequent number of CEO's picture, change of company director, and external pressure partially to fraudulent financial reporting on pharmaceutical companies listing in BEI Period 2012-2016. This research used quantitative approach. The sampling technique used was purposive sampling with the number of samples of 8 pharmaceutical companies listing in BEI period 2012-2016. The type of data used in this study was secondary data. Data collection was done indirectly, that was through intermediary or internet media with a method of documentation study in the form of financial report. Data analysis technique used was logistic regression analysis processed by using program SPSS 19.0 for Windows. The results showed that (1) frequent number of CEO's picture had an efffect in detecting fraudulent financial reporting; (2) change of company director had an effect in detecting fraudulent financial reporting, (3) external pressure had an effect in detecting fraudulent financial reporting.
keyword : Frequent number of CEOs picture, change of company director, external pressure, fraudulent financial reporting.