DETAIL KOLEKSI

Deteksi kecurangan laporan keuangan model F-score dengan analisis fraud diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2011-2014

5.0


Oleh : Utari Oktavia Delina

Info Katalog

Nomor Panggil : 2016_TA_AK_023111139

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Raden Rosiyana Dewi

Subyek : Financial accounting;Financial statement fraud

Kata Kunci : fraud, fraud triangle, fraud diamond, financial statement fraud, f-score model.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2016_TA_AK_-023111139_-Halaman-judul.pdf 1274.96
2. 2016_TA_AK_-023111139_-Bab-1.pdf 1279.54
3. 2016_TA_AK_-023111139_-Bab-2.pdf 1779.23
4. 2016_TA_AK_-023111139_-Bab-3.pdf 1311.14
5. 2016_TA_AK_-023111139_-Bab-4.pdf 1448.89
6. 2016_TA_AK_-023111139_-Bab-5.pdf 1085.75
7. 2016_TA_AK_-023111139_Daftar-pustaka.pdf 1156.59
8. 2016_TA_AK_-023111139_lampiran.pdf 1891.56

P Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel-variabel dari Pengembangan Fraud triangle Cressey yakni fraud diamond yang dikemukakan oleh Wolfe dan Hermanson (2004) yakni tekanan dengan proksi financial target, financial stability dan external pressure, kesempatan dengan proksi ineffective monitoring, rationalization dan capability terhadap financial statement fraud yang diukur dengan menggunakan fraud score model (F-Score). Sampel penelitian yang digunakan adalah sebanyak 25 perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2011-2014. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang listing di BEI selama periode 2011-2014. Pengujian hipotesis dilakukan dengan metode regresi linier berganda dengan software SPSS 23. Hasil penelitian menunjukkan bahwa variabel financial stability yang diukur dengan rasio perubahan total asset, variabel external pressure yang diukur dengan leverage ratio, berpengaruh terhadap financial statement fraud. Sementara variabel financial targets yang diukur dengan ROA, variabel innefective monitoring yang diukur dengan adanya komite audit, rationalization yang diukur menggunakan perubahan auditor independen dan Capability yang diukur dengan perubahan direksi tidak berpengaruh terhadap financial statement fraud.

T The objective of this research is to analyzed influence of variables of Cressey fraud triangle development, the fraud diamond that develop by Wolfe and Hermanson (2004), pressure which proxied by financial stability, financial targets, and external pressure, opportunity which proxied by ineffective monitoring, rationalization, and capability to financial statement fraud which measured with fraud score model (F-Score). The samples used in this study are 25 manufactured company that listed in Indonesia Stock Exchange during the period 2011-2014. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2011-2014 . Hypotheses testing was conducted using multiple linear regression with SPSS 23 software . the result of this research show that financial stability variable that measured with change in total asset ratio, external pressure which measured with leverage ratio has an influence on the financial statement fraud. This research does not prove that financial targets which measured with ROA, ineffective monitoring which measured with change in audit committe, rationalization which measured with change in independent auditor and capability variable that measured with change of directors has an influence on financial statement fraud.

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