DETAIL KOLEKSI

Analisis Fraud Diamond Dalam Mendeteksi Fraudulent Financial Report


Oleh : Muhamad Audi

Info Katalog

Nomor Panggil : 2019_TA_AK_023141153

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : M.Nuryatno

Subyek : Economic;Accounting - Financial statements

Kata Kunci : financial stability, external pressure, ineffective monitoring, change in auditor, rationalization,


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023141153_Halaman-Judul.pdf 1541.54
2. 2019_TA_AK_023141153_Bab-1.pdf 979.29
3. 2019_TA_AK_023141153_Bab-2.pdf 1669.97
4. 2019_TA_AK_023141153_Bab-3.pdf 1339.85
5. 2019_TA_AK_023141153_Bab-4.pdf 1380.11
6. 2019_TA_AK_023141153_Bab-5.pdf 796.87
7. 2019_TA_AK_023141153_Daftar-Pustaka.pdf 886.89
8. 2019_TA_AK_023141153_Lampiran.pdf 1203.58

P Penelitian ini bertujuan untuk menguji pengaruh Financial Stabillity, External Pressure, Ineffective Monitoring, Change in Auditor, Rationalization, Pergantian Direksi, dan Financial Target terhadap Kecurangan Laporan Keuangan pada perusahaan manufaktur. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survey perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis linier berganda. Data tersebut mencakup periode tiga tahun dari 2016-2018. Hasil menunjukkan bahwa Financial Stability,External Presure, Ineffective Monitoring, dan Financial Targer berpengaruh terhadap Fraud Financial Report. Sedangkan Change In Auditor,Ratinalization, dan Pergantian Direksi tidak berpengaruh terhadap Fraud Financial Report. Penelitian ini diharapkan dapat memberikan informasi dan wawasan baru.

T The objective of this study is to analyze the effect of Financial Stabillity, External Pressure, Ineffective Monitoring, Change in Auditor, Rationalization, Change in Director, and Financial Target of the Fraud Financial Report. The sample companies involved in fraud were obtained from surveys of manufacture listed on the Indonesia Stock Exchange. The method used in this study is multiple linear analysis. The data covers a three-year period from 2016-2018. The results show that Financial Stability,External Presure, Ineffective Monitoring, and Financial Targer have a significant effect on Fraud Financial Report. Whereas Change In Auditor, Ratinalization, and change in director has no significant effect on Fraud Financial Report. This research is expected to provide new information and insights.

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