PRATIWI, Septhea Dwi and GHOZALI, Imam,(24 December 2021), ANALISIS DIMENSI FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. , UNSPECIFIED, UNSPECIFIED
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Abstract
The aim of this research is to analyze and give the empirical evidence of the
influence between fraud dimension such as Pressure, Opportunity, rationalization, and
Capability against Financial Statement Fraud. The population of this research is the
manufacturing company listed on the Indonesian stock exchange in the periode of
2017-2019. The researcher used purposive sampling as the methode of choosing the
sample with 302 data selections. For the data analysis, the researcher used multiple
linear regression.
The result of this research proved that financial stability has influenced to the
financial statement fraud. The variable of eksternal pressure has not influenced to the
financial statement fraud. Then the variabel of financial targets has influenced with the
financial statement fraud. Variabel of nature of industry has influenced to the financial
statement fraud. Next, the variabel of monitoring effectiveness has not influenced to
the financial statement fraud. The variable related party transaction has not influenced
to the financial statement fraud. The variabel of auditor change has not influenced to
the financial statement fraud. The variable director change has not influenced to the
financial statement fraud.
Keywords : | Fraud Diamond, Pressure, Opportunity, Rationalization, and Capability, Financial Statement Fraud, Fraud Diamond, Pressure, Opportunity, Rationalization, dan Capability, Financial Statement Fraud |
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Journal or Publication Title: | UNSPECIFIED |
Volume: | UNSPECIFIED |
Number: | UNSPECIFIED |
Item Type: | Thesis (Masters) |
Subjects: | Akuntansi |
Depositing User: | SEPTHEA DWI PRATIWI |
Date Deposited: | 04 Jan 2022 06:40 |
Last Modified: | 05 Jan 2022 01:40 |
URI: | https://repofeb.undip.ac.id/id/eprint/9935 |