Analisis financial statement fraud berbasis Fraud Diamond pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018
Info Katalog
File Repositori
Nomor Panggil : 023130004
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2021
Pembimbing 1 : Muhammad Nuryatno
Subyek : Fraud;Misleading financial statements
Kata Kunci : financial target; financial stability; ineffective monitoring
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2021_TA_SAK_023130004_Halaman-Judul.pdf | 11 | |
| 2. | 2021_TA_SAK_023130004_Lembar-Pengesahan.pdf | 6 | |
| 3. | 2021_TA_SAK_023130004_Bab-1-Pendahuluan.pdf | ||
| 4. | 2021_TA_SAK_023130004_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2021_TA_SAK_023130004_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2021_TA_SAK_023130004_Bab-4-Analisis-dan-Pembahasan.pdf |
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| 7. | 2021_TA_SAK_023130004_Bab-5-Kesimpulan.pdf |
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| 8. | 2021_TA_SAK_023130004_Daftar-Pustaka.pdf | ||
| 9. | 2021_TA_SAK_023130004_Lampiran.pdf |
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P enelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi terjadinya kecurangan laporan keuangan. Penelitian ini menganalisis pengaruh variabel Fraud Diamond terhadap Financial Statement Fraud. Sampel yang digunakan dalam penelitian ini adalah 46 perusahaan properti dan real estate yang terdafat di Bursa Efek Indonesia selama periode 2016-2018. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan dari perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018.Pengujian hipotesis dilakukan dengan regresi linier berganda menggunakan software SPSS 25. Hasil penelitian ini menunjukkan bahwa variabel Financial Target, Financial Stability, Ineffective Monitoring berpengaruh terhadap Financial Statement Fraud, sedangkan variabel Pergantian Auditor, Kualitas Eksternal Auditor, dan Pergantian Direksi tidak berpengaruh terhadap Financial Statement Fraud
T his study aims to analyze the factors that influence the occurrence of financial statements fraud. This study analyzes the influence of the Fraud Diamond variable on the Financial Statement Fraud. The sample used in this study were 46 property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The type of data used is secondary data in the form of annual reports from companies listed on the Indonesia Stock Exchange during the 2016-2018 period. Hypothesis testing is carried out by multiple linear regression using SPSS 25 software.The results of this study indicate that the Financial Target, Financial Stability, Ineffective Monitoring variables affect the Fraud Financial Statement, while the variable Auditor Change, External Auditor Quality, and Change of Directors have no effect on Financial Statement Fraud
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