DETAIL KOLEKSI

Analisis Fraud Diamond Terhadap Fraudulent Financial Statement


Oleh : Muhammad Karim Abdul Azis

Info Katalog

Nomor Panggil : 2019_TA_AK_023131234

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : M.Nuryatno

Subyek : Accounting - Financial statements

Kata Kunci : financial stability, external pressure, financial target, nature of industry, opini audit


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023131234_Halaman-Judul.pdf 1186.1
2. 2019_TA_AK_023131234_Bab-1.pdf 897.72
3. 2019_TA_AK_023131234_Bab-2.pdf 1408.43
4. 2019_TA_AK_023131234_Bab-3.pdf 1323.39
5. 2019_TA_AK_023131234_Bab-4.pdf 1116.42
6. 2019_TA_AK_023131234_Bab-5.pdf 766.88
7. 2019_TA_AK_023131234_Daftar-Pustaka.pdf 754.01
8. 2019_TA_AK_023131234_Lampiran.pdf 1241.51

P Penelitian ini bertujuan untuk menguji pengaruh, financial stability, external pressure, financial target, nature of industry, opini audit dan perubahan direksi terhadap fraudulent financial statement. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survey perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis linier berganda. Data tersebut mencakup periode empat tahun dari 2014-2017. Hasil menunjukkan bahwa, external pressure, nature of industry dan perubahan direksi berpengaruh signifikan terhadap fraudulent financial reporting. Sedangkan financial stability, financial target, opini audit tidak berpengaruh signifikan terhadap fraudulent financial reporting. Penelitian ini diharapkan dapat memberikan informasi dan wawasan baru.

T The objective of this study is to analyze the effect to financial stability,external pressure, financial target, nature of industry, audit opinions and changes to directors of the fraudulent financial statement. The sample companies involved in fraud were obtained from surveys of consumer goods companies listed on the Indonesia Stock Exchange. The method used in this study is multiple linear analysis. The data covers a four-year period from 2014-2017. The results show that external pressure, nature of industry, and changes to directors have a significant effect on fraudulent financial statement. Whereas external pressure has no significant effect on fraudulent financial reporting. This research is expected to provide new information and insights.

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