Pendeteksian Financial Statement Fraud Dengan Analisis Fraud Triangle (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014 - 2016)

Patimah, Siti and , Eny Kusumawati, SE., Ak., M.M., CA (2019) Pendeteksian Financial Statement Fraud Dengan Analisis Fraud Triangle (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014 - 2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine and analyze the factors that commit financial statements fraud based on triangle fraud analysis. This study analyzes the effect of pressure variables proxied by financial stability, external pressure, personal financial needs, financial targets, opportunities proxied by the nature of industry, ineffective monitoring, rationalization is proxied by change in auditor to financial statements fraud that are proxied by earnings management. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. Sample selection was done by purposive sampling and obtained as many as 91 companies. The type of data used is secondary data obtained from financial reports and annual reports during the period of 2014-2016. Analysis of the data used is multiple linear regression analysis. Based on the test results show that the variables of financial stability, external pressure, personal financial needs, ineffective monitoring, and change in auditor have no effect on cheating financial statements. The variable of financial target and the nature of industry have an effect on financial statements fraud

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Financial Statement Fraud, Pressure, Opportunity, Rationalization
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SITI PATIMAH
Date Deposited:	13 Feb 2019 03:55
Last Modified:	13 Feb 2019 03:55
URI:	http://eprints.ums.ac.id/id/eprint/71158

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