Lufitasari, Ninda Dewi and , Dr. Triyono, SE, M.Si (2024) Analisis Fraud Diamond Untuk Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Property, Real Estate, Dan Kontruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to analyze the influence of Fraud Diamond in detecting fraudulent financial statements. There are 5 variables in this research, which are thought to influence fraud. These five variables come from the Fraud Diamond element, namely the Financial Stability variable, Financial Target (from pressure), Ineffective Monitoring (from opportunity), rationalization, and Change of Director (from capability). The population of this research is property, real estate and construction companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Research sampling was carried out using purposive sampling and 48 companies were obtained, with 3 years of observation 144 data and 9 outlier data were subtracted so that the total sample studied was 135. In this research, the hypothesis was tested using logistic regression. The research results show that Financial Stability influences the detection of financial report fraud. Meanwhile, financial targets, ineffective monitoring, rationalization, change of director have no effect on detecting financial statement fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | kecurangan, tekanan, kesempatan, rasionalisasi, kemampuan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NINDA DEWI LUFITASARI |
| Date Deposited: | 03 Sep 2024 02:41 |
| Last Modified: | 03 Sep 2024 02:41 |
| URI: | http://eprints.ums.ac.id/id/eprint/127982 |
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