ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN(STUDI PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI DI BURSA EFEK INDONESIA TAHUN 2017-2019)

INDRIATI, INDAH APRILIA and Burhanuddin, Burhanuddin and Aspahani, Aspahani (2021) ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN(STUDI PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI DI BURSA EFEK INDONESIA TAHUN 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

Financial statement fraud is fraud that can occur in the company. Detection of financial statement fraud is still difficult to do so that it can lead to the risk of fraud. The purpose of this research is to examine empirically the effect of fraud diamond to financial statement fraud of trade, services and investment sector companies in Indonesia Stock Exchange for the period of 2017 – 2019. The type of data used was secondary data from the company annual report. The Population of this research were 166 companies. The research sample was obtained by using purposive sampling method with the total samples were 141 samples. In this research data was analyzed using multiple linear regression analysis with SPSS. The result indicate that financial target and change in Auditor have positive effect on the financial statement fraud. Meanwhile ineffective monitoring and change in Directors do not have effect on the financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Laporan Keuangan, Fraud Diamond, Financial Target, Ineffective Monitoring, Change in Auditor, Pergantian Direksi.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5001-6182 Business H Social Sciences > HF Commerce > HF5387-5387.5 Business ethics H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Indah Aprilia Indriati
Date Deposited:	02 Jul 2021 03:01
Last Modified:	02 Jul 2021 03:01
URI:	http://repository.unsri.ac.id/id/eprint/49013

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