Analisis Fraud Triangle Dalam MendeteksiFinancial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI)Tahun 2015-2017

PRASETYO, RIZKY ARIF and , Drs. Suyatmin Waskito Adi, M.Si (2019) Analisis Fraud Triangle Dalam MendeteksiFinancial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI)Tahun 2015-2017. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the analysis of financial stability, personal financial needs, external pressure, financial targets, nature of industry, effective monitoring, total accrual to assets against the effect of fraud detection of financial statements on manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015 -2017. The data used in this study are 62 data. The sampling technique in this study was purposive sampling Data analysis method used was Logistic Regression Analysis. The findings indicate that there is a Positive Influence between Financial Target (ROA), Rationalization (TATA), and Financial Statement Financial while Financial Stability (ACHANGE), Personal Financial Need (OSHIP), External Pressure (LEV), Nature Of Industry (RECEIVABLE), Effective Monitoring (EM) has no significant effect on Fraud's Financial Statement. This result provides support to the Fraud Triangle Theory in explaining Fraud's Financial Statement Phenomenon Keywords: Fraud, Oppurtunity, Pressure, Rationalization

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Fraud, Oppurtunity, Pressure, Rationalization
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RIZKY ARIF PRASETYO
Date Deposited: 14 Feb 2019 03:46
Last Modified: 14 Feb 2019 03:46
URI: http://eprints.ums.ac.id/id/eprint/71337

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