DETAIL KOLEKSI

Pengaruh fraud diamond terhadap pendeteksian fraudulent financial statement


Oleh : Kurnia Afrilia Erka Puteri

Info Katalog

Nomor Panggil : 023001701060

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2021

Pembimbing 1 : Murtanto

Subyek : Fraud;Financial statements

Kata Kunci : fraud, fraud diamond, financial statement fraud, financial ratio, earning management


File Repositori
No. Nama File Ukuran (KB) Status
1. 2021_TA_SAK_023001701060_Halaman-Judul.pdf 971.41
2. 2021_TA_SAK_023001701060_Lembar-Pengesahan.pdf 476.28
3. 2021_TA_SAK_023001701060_Bab-1-Pendahuluan.pdf 717.84
4. 2021_TA_SAK_023001701060_Bab-2-Tinjauan-Pustaka.pdf 1301.67
5. 2021_TA_SAK_023001701060_Bab-3-Metode-Penelitian.pdf 1060.84
6. 2021_TA_SAK_023001701060_Bab-4-Metode-Analisis-dan-Pembahasan.pdf 1780.83
7. 2021_TA_SAK_023001701060_Bab-5-Kesimpulan.pdf 394.29
8. 2021_TA_SAK_023001701060_Daftar-Pustaka.pdf 383.56
9. 2021_TA_SAK_023001701060_Lampiran.pdf 1234.01

P Penelitian ini bertujuan untuk menguji pengaruh elemen-elemen fraud diamond. Variabel yang digunakan adalah lain financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, change in auditor, change in director, dan CEO’s education dalam mendeteksi Fraudulent Financial Statement. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017 sampai 2019. Pengumpulan sampel dilakukan dengan menggunakan teknik purposive sampling dan terkumpul sebanyak 66 perusahaan manufaktur. Teknik analisis dalam penelitian ini adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa variabel financial stability, personal financial need, financial target, dan nature of industry berpengaruh terhadap pendeteksian Fraudulent Financial Statement. Sementara, variabel external pressure, ineffective monitoring, change in auditor, change in director, dan CEO’s education tidak memiliki pengaruh terhadap pendeteksian Fraudulent Financial Statement.

T The objective of reseacrh is to analyze the effect of the fraud diamond elements. The variables used are financial stability, external pressure, personal financial need, financial targets, nature of industry, effective monitoring, change in auditors, change in directors, and CEO's education in detecting a fraudulent financial statement. This research uses quantitative methods. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample was collected using purposive sampling technique and collected as many as 66 manufacturing companies. The analysis technique in this research is multiple linear regression analysis.The results showed that the variables of financial stability, personal financial need, financial targets, and nature of industry have an effect on the detection of the fraudulent financial statement. Meanwhile, the variables external pressure, effective monitoring, change in auditors, change in directors, and CEO's education doesn’t have effect to detection fraudulent financial statements.

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