Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Sari Rahayu, Pamungkas and , Dr. Noer Sasongko, S.E Ak., M.Si (2018) Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) NASKAH PUBLIKASI.pdf Download (666kB)
	PDF (Halaman Depan) HALAMAN DEPAN-MUNG2.pdf Download (461kB)
	PDF (Bab I) BAB I-5MUNG2.pdf Download (203kB)
	PDF (Bab II) BAB II.pdf Restricted to Repository staff only Download (396kB)
	PDF (Bab III) BAB III.pdf Restricted to Repository staff only Download (517kB)
	PDF (Bab IV) BAB IV.pdf Restricted to Repository staff only Download (444kB)
	PDF (Bab V) BAB V.pdf Restricted to Repository staff only Download (89kB)
	PDF (Daftar Pustaka) DAFTAR PUSTAKA.pdf Download (219kB)
	PDF (Lampiran) LAMPIRAN.pdf Restricted to Repository staff only Download (1MB)
	PDF (Surat Pernyataan) SURAT PERNYATAAN.pdf Restricted to Repository staff only Download (45kB)

Abstract

The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud. These variables derive from the 3 element of fraud triangle, they are Financial Target, External Pressure, Personal Financial Need, Financial Target (from Pressure), Nature of Industry, Effective Monitoring (from Opportunity) dan Total Accrual to Total Assets (from Rationalization). The population of this research were property and real estate companies listed in BEI 2014-2016. The research used purposive sampling technique and found 42 companies, with 3 years of obseravtion. Thus, analyzed using logistic regression analysis. The result indicated the Financial Stability have a significant influence on detecting fiancial statement fraud. Meanwhile, External Pressure, Personal Finacial Need, Financial Target, Effective Monitoring dan Total Accrual to Total Asset do not have significant influence on detecting financial statement fraud.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Fraud, Pressure, Opportunity dan Rationalization
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PAMUNGKAS SARI RAHAYU
Date Deposited:	12 Apr 2018 04:01
Last Modified:	12 Apr 2018 04:12
URI:	http://eprints.ums.ac.id/id/eprint/62131

Actions (login required)

View Item