Pengaruh fraud diamond terhadap pendeteksian fraudulent financial statement

DETAIL KOLEKSI

Pengaruh fraud diamond terhadap pendeteksian fraudulent financial statement

5.0

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

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2021_TA_SAK_023001701060_Halaman-Judul.pdf
2.	2021_TA_SAK_023001701060_Lembar-Pengesahan.pdf
3.	2021_TA_SAK_023001701060_Bab-1-Pendahuluan.pdf	9
4.	2021_TA_SAK_023001701060_Bab-2-Tinjauan-Pustaka.pdf
5.	2021_TA_SAK_023001701060_Bab-3-Metode-Penelitian.pdf
6.	2021_TA_SAK_023001701060_Bab-4-Metode-Analisis-dan-Pembahasan.pdf
7.	2021_TA_SAK_023001701060_Bab-5-Kesimpulan.pdf
8.	2021_TA_SAK_023001701060_Daftar-Pustaka.pdf
9.	2021_TA_SAK_023001701060_Lampiran.pdf

Abstrak
Abstract

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 CEOâ€™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 CEOâ€™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 doesnâ€™t have effect to detection fraudulent financial statements.