FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN GO-PUBLIC SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2019)

VARIAN, ALVIN EDRA and Burhanuddin, Burhanuddin and Rahmawati, Meita (2021) FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN GO-PUBLIC SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to obtain empirical evidence of the influence of financial stability, external pressure, and the nature of industry variables on financial statement fraud. This research uses a quantitative approach that uses secondary data sourced from go public companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during 2017-2019. After that, to analyze the effect of each variable using multiple linear regression analysis techniques with the help of the IBM SPSS 25 program. The data used in this study is secondary data sourced from go-public companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, the data is processed using the documentation method. The population that became the subject of the study was 31 companies which were taken into samples based on the selection of criteria using purposive sampling method. The results of this study can be explained that the financial stability variable has an effect on fraudulent financial statements. Meanwhile, external pressure and the nature of industry have no effect on fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengauditan, Fraud Diamond, Kestabilan Finansial, Tekanan, Kondisi Industri, Kecurangan Laporan Keuangan, Manajemen Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11523 not found.
Date Deposited:	31 Mar 2021 02:53
Last Modified:	31 Mar 2021 02:53
URI:	http://repository.unsri.ac.id/id/eprint/44588

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