PENGARUH PENGGUNAAN FRAUD DIAMOND THEORY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015 – 2018

GHIFFARI, M IRFAN and Wahyudi, Tertiarto and Aryanto, Aryanto (2020) PENGARUH PENGGUNAAN FRAUD DIAMOND THEORY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015 – 2018. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to analyze the factors that encourage the occurrence of fraudulent financial statements with an analysis of the Fraud Diamond Theory. The population of the study is manufacturing companies in the sector of the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2018 which is as many as 54 companies. The sample of the study used 31 companies with 4 years of observation. Sampling was done by using a purposive sampling method. This study used secondary data which was obtained from the Indonesia Stock Exchange (IDX). The method used was a multiple linear regression analysis. The results of this study showed that the variable of financial pressure (Leverage), nature of industry (Receivable), and auditor switching (AUDCHANGE) had a significant effect toward fraudulent financial statement, meanwhile, the variable of financial target (ROA), ineffective monitoring (BDOUT) and directors change (DCHANGE) had no significant effect toward fraudulent financial statement. Keywords : Fraud Diamond Theory, Fraudulent Financial Statement, Financial Target, Financial Pressure, Nature Of Industry, Ineffective Monitoring, Auditor Switch and Directors Change.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Diamond Theory, Kecurangan Laporan Keuangan, Target Keuangan, Tekanan Keuangan, Sifat Industri, Ketidakefektifan Pemantauan, Pergantian Auditor Dan Perubahan Direksi
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4714 not found.
Date Deposited:	23 Jan 2020 04:35
Last Modified:	23 Jan 2020 04:35
URI:	http://repository.unsri.ac.id/id/eprint/24959

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