Pengaruh Achange, Oship, Leverage, dan Receivable terhadap Fraud

Abstract Financial statements are a means of financial information for internal and external parties in decision making. The information contained in the financial statements is very helpful for owners or other parties such as creditors and investors in assessing the company. When a public company publishes its financial statements, it wants to describe the situation and conditions in the best possible condition (Skousen et al., 2009). This study aims to test the influence of achange, oship, leverage and receivable on fraud. Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange as many as 39 companies in the period 2015 - 2019 are the population in this study. The samples in this study were 17 manufacturing companies in the Consumer Goods sector in the period 2015 - 2019 that allegedly committed Fraud. Detection of companies that commit Fraud using the Beneish M-Score method. Data Analysis uses a panel regression model with the Eviews 8.0 program. The results showed that only leverage has a significant negative effect on partial fraud. achange, oship and receivable have no significant effect on fraud, but achange, oship, leverage and receivable simultaneously have a significant positive effect on Fraud. This research is expected to help tax fission, companies and the public in detecting early fraud on financial statements that occur in the company.Keywords: Achange; Oship; Leverage; Receivable; Fraud  AbstrakLaporan keuangan merupakan sarana informasi keuangan bagi pihak internal dan eksternal dalam pengambilan keputusan. Informasi yang terdapat dalam laporan keuangan sangat membantu pemilik atau pihak lain seperti kreditur dan investor dalam menilai perusahaan. Pada saat perusahaan publik menerbitkan laporan keuangannya, sesungguhnya perusahaan ingin menggambarkan situasi dan kondisinya dalam keadaan terbaik (Skousen et al., 2009). Penelitian ini bertujuan untuk menguji pengaruh Achange, Oship, Leverage dan receivable terhadap Fraud. Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 39 perusahaan periode 2015 -2019 merupakan populasi pada penelitian ini. Sampel dalam penelitian ini adalah 17 perusahaan manufaktur sektor Barang Konsumsi Periode 2015 – 2019 yang diduga melakukan Fraud. Pendeteksian perusahaan yang melakukan Fraud menggunakan metode Beneish M-Score. Data Analisis menggunakan model regresi panel dengan program Eviews 8.0. Hasil penelitian menunjukkan bahwa hanya leverage yang berpengaruh signifikan negatif terhadap fraud secara parsial. Achange, oship dan receivable tidak berpengaruh signifikan terhadap fraud, tetapi achange, oship, leverage dan receivable secara simultan berpengaruh signifikan positif terhadap fraud. Penelitian ini diharapkan dapat membantu fiskus pajak, perusahaan dan masyarakat dalam mendeteksi lebih dini kecurangan atas laporan keuangan yang terjadi di perusahaan. Kata kunci: Achange; Oship; Leverage; Receivable; Fraud