Istikomah, Riska and , Dr. Noer Sasongko, SE, M.Si, Ak (2018) Deteksi Kecurangan Laporan Keuangan (Financial Statement Fraud) Dengan Menggunakan Analisis Fraud Triangle(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
NASKAH PUBLIKASI-libraryums-Riska.pdf Download (515kB) |
|
PDF (HALAMAN DEPAN)
HALAMAN DEPAN.pdf Download (798kB) |
|
PDF (BAB I)
BAB I.pdf Download (77kB) |
|
PDF (BAB II)
BAB II.pdf Restricted to Repository staff only Download (226kB) |
|
PDF (BAB III)
BAB III.pdf Restricted to Repository staff only Download (318kB) |
|
PDF (BAB IV)
BAB IV.pdf Restricted to Repository staff only Download (363kB) |
|
PDF (BAB V)
BAB V.pdf Restricted to Repository staff only Download (86kB) |
|
PDF (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Download (130kB) |
|
PDF (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Download (2MB) |
|
PDF (PERNYATAAN PUBLIKASI)
PERNYATAAN PUBLIKASI.pdf Restricted to Repository staff only Download (72kB) |
Abstract
The aim of this research is to analyze the influence of Fraud Triangle 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 Stability, Personal Financial Need, External Pressure, Financial Targets (from pressure), Nature of Industry, Effective monitoring (from opportunity), and Total Accruals to Total Assets (from rationalization). The population of this research were manufacture companies listed in Indonesia Stock Exchange IDX) 2013-2015. The Research used purposive sampling technique and found 126 companies. In this research, the hypothesis were analyzed using logistic regression analysis. The results indicate that Personal Financial Need, Nature of Industry, have a significant influence on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Financial Targets, Effective Monitoring, Total Accruals to Total Assets do not have significant influence on financial statement fraud.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Fraud, Opportunity, Pressure, Rationalization |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RISKA ISTIKOMAH |
| Date Deposited: | 06 Feb 2018 06:33 |
| Last Modified: | 06 Feb 2018 06:33 |
| URI: | http://eprints.ums.ac.id/id/eprint/59192 |
Actions (login required)
 |
View Item |
