DETERMINAN KECURANGAN AKUNTANSI DI INDUSTRI HOSPITALITY: BUKTI DARI INDONESIA

Isnawati; Lukman Effendy; Lalu Andika Noviawan

doi:10.55122/jabisi.v7i2.2378

Authors

Isnawati Universitas Mataram
Lukman Effendy Universitas Mataram
Lalu Andika Noviawan Universitas Mataram

DOI:

https://doi.org/10.55122/jabisi.v7i2.2378

Keywords:

Kecurangan Akuntansi, Financial Distress, Transaksi Akuntansi, Budaya Organisasi, Beneish Model, Industri Hospitality

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan frekuensi transaksi terhadap kecurangan akuntansi pada perusahaan sektor perhotelan dan pariwisata (hospitality) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan selama periode 2021–2024. Sampel penelitian terdiri atas 27 perusahaan dengan total 108 observasi. Kecurangan akuntansi diukur menggunakan indikator Beneish M-Score dan diklasifikasikan ke dalam variabel dummy, sedangkan financial distress dan frekuensi transaksi digunakan sebagai variabel independen. Analisis data dilakukan menggunakan regresi logistik dengan mempertimbangkan karakteristik data panel. Hasil pengujian menggunakan pooled logistic regression menunjukkan bahwa financial distress memiliki arah hubungan positif, tetapi tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Frekuensi transaksi juga menunjukkan arah hubungan positif, tetapi tidak berpengaruh signifikan terhadap kecurangan akuntansi. Sementara itu, pengujian tambahan menggunakan fixed-effects logit menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap kecurangan akuntansi, sedangkan frekuensi transaksi tidak menunjukkan pengaruh yang signifikan. Temuan ini menunjukkan bahwa hubungan antara kondisi keuangan dan kecurangan akuntansi perlu dianalisis dengan mempertimbangkan karakteristik spesifik masing-masing perusahaan.

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