Nature of Industry, Ketidakefektifan Pengawasan, dan Kecurangan Laporan Keuangan

Ayu Fitaloka Waqidatun, Aniek Wijayanti, Agus Maulana

Sari


Penelitian ini bertujuan untuk melihat apakah teknologi informasi dapat memoderasi hubungan nature of industry dan ketidakefektifan pengawasan terhadap kecurangan laporan keuangan. Sampel penelitian ini adalah 65 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Hipotesis penelitian ini diuji menggunakan regresi berganda dengan bantuan aplikasi STATA versi 16. Hasil penelitian ini menemukan bahwa teknologi informasi dapat memoderasi hubungan nature of industry terhadap kecurangan laporan keuangan dengan sifat pengaruh memperkuat, namun tidak mampu memoderasi hubungan ketidakefektifan pengawasan terhadap kecurangan laporan keuangan. Temuan tersebut mengimplikasikan bahwa teknologi informasi justru meningkatkan kesempatan untuk melakukan praktik kecurangan dalam perusahaan.

Kata Kunci


kecurangan laporan keuangan; nature of industry; ketidakefektifan pengawasan; teknologi informasi.

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Referensi


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