DETAIL KOLEKSI

pengaruh fraud diamond terhadap financial distress


Oleh : Neneng Sulastri

Info Katalog

Nomor Panggil : 2018_TA_AK_023142020

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Sekar Mayangsari

Subyek : Financial accounting;Parties who predict financial distress

Kata Kunci : fraud diamond, fraudulent financial statement, financial stability, financial target, external press


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023142020_Halaman-Judul.pdf 928.81
2. 2018_TA_AK_023142020_Bab-1.pdf 593.66
3. 2018_TA_AK_023142020_Bab-2.pdf 792.09
4. 2018_TA_AK_023142020_Bab-3.pdf 789.02
5. 2018_TA_AK_023142020_Bab-4.pdf 1009.11
6. 2018_TA_AK_023142020_Bab-5.pdf 429.59
7. 2018_TA_AK_023142020_Daftar-Pustaka.pdf 571.27
8. 2018_TA_AK_023142020_Lampiran.pdf 1173.84

F Financial Distress (Kesulitan keuangan) merupakan kondisi dimana kas operasional perusahaan tidak mampu melunasi utang-utang yang ada dan menyebabkan manajer atau bagian keuangan harus melakukan perbaikan posisi laporan keuangan. Hal ini dilakukan agar pihak eksternal dari perusahaan menilai bahwa kinerja manajer perusahaan tersebut suskes membawa perusahaan dalam keadaan baik dan mampu menghasilkan yang baik. Kondisi financial distress juga dapat memicu tindakan fraud dalam penyusunan laporan keuangan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel-variabel dari Pengembangan Fraud triangle Cressey yakni fraud diamond yang dikemukakan oleh Wolfe dan Hermanson (2009), yaitu financial stability, financial target, external pressure, nature of industry, ineffective monitoring, change in auditor dan perubahan direksi terhadap financial distress(kesulitan keuangan). Sampel penelitian yang digunakan adalah 70 perusahaan yang listing di Bursa Efek Indonesia periode 2013-2017. Jenis data yang yang digunakan adalah data sekunder berupa laporan tahunan perusahaan yang listing di BEI selama periode 2013-2017. Analisa statistik dengan uji statistik deskriptif dan menggunakan model regresi logistik. Hasil penelitian menunjukkan bahwa external pressure, ineffecitve monitoring, change in auditor, dan perubahan direksi berpengaruh positif terhadap financial distress. Financial target berpengaruh negatif terhadap financial distress sedangkan financial stability dan nature of industry tidak berpengaruh terhadap financial distress.

F Financial Distress is a condition in which the company's operational cash is unable to pay off existing debts and it causes the manager or finance department has to improve the position of the financial statements. It is done in order to make the external parties of the company can assess that the performance of the company's manager is successful to lead the company in good condition and have a good result. Financial distress conditions can also trigger fraud in the preparation of financial statements. The purpose of this research is to analyze the impact of the variables of Cressey's Fraud triangle development, namely diamond fraud proposed by Wolfe and Hermanson (2009), such as financial stability, financial targets, external pressure, industry nature, ineffective monitoring, change in auditor and changes in directors to financial distress. The sample of the research is 70 companies listing on the Indonesia Stock Exchange for the 2013-2017 period.The type of data used is secondary data, namely the annual report of companies listed on the IDX during the 2013-2017 period. Statistical analysis was counducted using descriptive statistical tests and using logistic regression models. The results showed that external pressure, ineffective monitoring, change in auditors, and changes in directors had a positive effect on financial distress. Financial targets negatively affect financial distress, while financial stability and the nature of the industry do not affect financial distress.

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