ANALISIS DIMENSI FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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

[thumbnail of Cover] Text (Cover) - Published Version
Download (30kB)
[thumbnail of Abstrak (Inggris)] Text (Abstrak (Inggris)) - Published Version
Download (32kB)
[thumbnail of Abstrak (Indonesia)] Text (Abstrak (Indonesia)) - Published Version
Download (32kB)
[thumbnail of Daftar Isi] Text (Daftar Isi) - Published Version
Download (53kB)
[thumbnail of Daftar Pustaka] Text (Daftar Pustaka) - Published Version
Download (178kB)
[thumbnail of Fulltext PDF Bookmarks] Text (Fulltext PDF Bookmarks)
Restricted to Repository staff only

Download (1MB) | Request a copy

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
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

Actions (login required)

View Item
View Item