DETAIL KOLEKSI

Analisis pendeteksian financial statement fraud dengan perspektif fraud pentagon


Oleh : Emilia Kurnia Putri

Info Katalog

File Jurnal : 00000000000000096639.pdf

Nomor Panggil : 2019_TA_AK_023150008

Penerbit : FEB - Usakti

Kota Terbit : Jakakrta

Tahun Terbit : 2019

Pembimbing 1 : Muhammad Nuryatno

Subyek : Auditing - Management;Analysis of financial statement fraud detection

Kata Kunci : fraud, financial statement fraud, fraud pentagon.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023150008_Halaman-Judul.pdf 1499.98
2. 2019_TA_AK_023150008_Bab-1.pdf 1187.09
3. 2019_TA_AK_023150008_Bab-2.pdf 1768.15
4. 2019_TA_AK_023150008_Bab-3.pdf 1407
5. 2019_TA_AK_023150008_Bab-4.pdf 1790.62
6. 2019_TA_AK_023150008_Bab-5.pdf 840.09
7. 2019_TA_AK_023150008_Daftar-Pustaka.pdf 917.08
8. 2019_TA_AK_023150008_Lampiran.pdf 1565.79

T Tujuan utama dari penelitian ini adalah untuk menguji dan membuktikan pengaruh dari financial target, external pressure, ineffective monitoring, change in auditor, change of director, dan frequent number of CEO’s picture terhadap financial statement fraud. Discretionary Accrual dengan memakai Modified Jones Model digunakan untuk mengidentifikasi perusahaan yang terkait financial Statement fraud. Metode analisis dalam penelitian ini menggunakan Analisis Regresi Linear Berganda. Sampel dalam penelitian ini diperoleh dengan survey pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data perusahaan mencakup tiga tahun periode yaitu 2015 sampai dengan 2017.Hasilnya menunjukan external pressure berpengaruh positif terhadap financial statement fraud. Sedangkan financial target berpengaruh negatif signifikan, dan ineffective monitoring, change in auditor, change of director, dan frequent number of CEO’s picture tidak berpengaruh terhadap financial statement fraud.

T The main objective of this study is to examined and prove the influence of financial targets, external pressure, ineffective monitoring, change in auditors, change of director, and frequent number of CEO's picture on financial statement fraud. Accrual Discretionary using the Modified Jones Model is used to identify companies related to fraud financial statements. This study was using Multiple Regression Method. The sample in this study was obtained by surveying the industrial sector manufacturing companies of consumer goods listed on the Indonesia Stock Exchange. The data covers a period of three years from 2015 to 2017.The results is that external pressure has a positive significant influence on the financial statement of fraud. Meanwhile financial targets has a negative significant influence, and ineffective monitoring, change in auditors, change of directors, and frequent number of CEO's picture has no influence on financial statement fraud.

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