Pengaruh fraud diamond dalam mendeteksi financial statement fraud (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020)

DETAIL KOLEKSI

Pengaruh fraud diamond dalam mendeteksi financial statement fraud (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020)

Oleh : Ani R

Info Katalog

Nomor Panggil : 023002006502

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Murtanto

Subyek : Financial statements - Fraud

Kata Kunci : financial statement fraud, fraud diamond, earning management financial stability, external pressure

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2022_TA_SAK_023002006502_Halaman-Judul.pdf
2.	2022_TA_SAK_023002006502_Lembar-Pengesahan.pdf
3.	2022_TA_SAK_023002006502_Bab-1-Pendahuluan.pdf
4.	2022_TA_SAK_023002006502_Bab-2-Tinjauan-Pustaka.pdf
5.	2022_TA_SAK_023002006502_Bab-3-Metode-Penelitian.pdf
6.	2022_TA_SAK_023002006502-Bab-4-Analisis-dan-Pembahasan.pdf
7.	2022_TA_SAK_023002006502_Bab-5-Kesimpulan.pdf
8.	2022_TA_SAK_023002006502_Daftar-Pustaka.pdf
9.	2022_TA_SAK_023002006502_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji pengaruh elemen-elemen fraud diamond yaitu Pressure, Opportunity, Rationalization, dan Capability. Variabel yang digunakan adalah financial stability, external pressure, financial target, personal financial need, nature of industry, ineffective monitoring, change in auditor dan CEO's education dalam mendeteksi Financial Statement Fraud. 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 2018-2020. Sampel dalam penelitian ini sebanyak 168 diambil dengan metode purposive sampling. Teknik analisis dalam penelitian ini adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa variabel financial stability, external pressure, financial target, personal financial need, nature of industry, dan change in auditor berpengaruh dalam mendeteksi financial statement fraud. Sementara variabel ineffective monitoring dan CEO's education tidak berpengaruh dalam mendeteksi financial statement fraud.

T The objective of research is to analyze the effect of the fraud diamond elements Pressure, Opportunity, Rationalization, dan Capability. The variables used are financial stability, external pressure, financial target, personal financial need, nature of industry, ineffective monitoring, change in auditor, and CEO's education in detecting financial statement fraud. This research uses quantitative methods. The data used in this research is secondary data obtained from Indonesia Stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on the specific criteria, the samples in this study were 168 with the purposive sampling method. The analysis technique in this research is multiple linear regression analysis.The result showed that the variables of financial stability, external pressure, financial target, personal financial needs, nature of industry, and change in auditor have an effect in the detection of the financial statement fraud. Meanwhile, the variables Ineffective monitoring and CEOâ€™s education doesnâ€™t have effect to detection financial statements fraud.