DETAIL KOLEKSI

Pengaruh financial stability, external pressure, ineffective monitoring, rationalization dan directors change terhadap financial statement fraud


Oleh : Sarah Pratiwi

Info Katalog

File Jurnal : 00000000000000096606.pdf

Nomor Panggil : 2019_TA_AK_023155015

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Muhammad Nuryatno

Subyek : Auditing - Management;The influence of financial stability

Kata Kunci : fraud, financial statement fraud, fraud diamond


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023155015_Halaman-judul.pdf 1270.4
2. 2019_TA_AK_023155015_Bab-1.pdf 1156.38
3. 2019_TA_AK_023155015_Bab-2.pdf 1719.46
4. 2019_TA_AK_023155015_Bab-3.pdf 1815.56
5. 2019_TA_AK_023155015_Bab-4.pdf 1350.45
6. 2019_TA_AK_023155015_Bab-5.pdf 754.18
7. 2019_TA_AK_023155015_Daftar-pustaka.pdf 821.52
8. 2019_TA_AK_023155015_Lampiran.pdf 1773.33

T Tujuan utama dari penelitian ini adalah untuk menganalisis faktor-faktor kecurangan seperti financial stability, external pressure, ineffective monitoring, rationalization dan directors change dalam mendeteksi kecurangan laporan keuangan. Model fraud score digunakan untuk mengidentifikasi perusahaan yang terkait dengan financial statement fraud. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survei perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup periode tiga tahun dari tahun 2015 sampai 2017. Hasilnya menunjukkan external pressure berpengaruh signifikan positif dan directors change berpengaruh signifikan negatif sedangkan financial stability, ineffective monitoring serta rationalization tidak berpengaruh signifikan

T The main objective of this study is to analyze fraud factors such as financial stability, external pressure, ineffective monitoring, rationalization and directors change in detecting fraudulent financial statements. The fraud score model is used to identify companies related to financial statement fraud. The sample companies involved in fraud were obtained from surveys of consumer goods companies listed on the Indonesia Stock Exchange. The data covers a period of three years from 2015 to 2017. The results show that external pressure has a significant positive effect and change directors have a significant negative effect while financial stability, ineffective monitoring and rationalization have no significant effect

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