Pengaruh Financial Stability, Ineffective Monitoring, dan Rationalization Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021

Authors

  • Mesy Lestari Br. Sinaga Universitas Medan Area
  • Shabrina Tri Astri Nasution Universitas Medan Area
  • Rana Fathiah Ananda Universitas Medan Area

DOI:

https://doi.org/10.30651/jms.v10i4.27603

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, ineffective monitoring, dan rationalization terhadap kecurangan laporan keuangan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018 hingga 2021. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Sampel sebanyak 14 perusahaan dipilih menggunakan teknik purposive sampling. Data sekunder berupa laporan keuangan diperoleh dari situs resmi BEI dan dianalisis dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial, ineffective monitoring memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, financial stability dan rationalization tidak menunjukkan pengaruh signifikan secara individual. Secara simultan, ketiga variabel tersebut berpengaruh secara positif dan signifikan terhadap kecurangan laporan keuangan. Nilai koefisien determinasi sebesar 12,9% menunjukkan bahwa variabel independen mampu menjelaskan variasi kecurangan laporan keuangan. Temuan ini menegaskan pentingnya pengawasan internal yang efektif dalam mencegah praktik fraud.

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Published

2025-07-30

How to Cite

Mesy Lestari Br. Sinaga, Nasution, S. T. A., & Ananda, R. F. (2025). Pengaruh Financial Stability, Ineffective Monitoring, dan Rationalization Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27603

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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