INVESTIGASI PENGARUH FRAUD DIAMOND DALAM MENILAI KECURANGAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017– 2020

UTAMI, FEBI WIRANTI and Saftiana, Yulia and Hamzah, Ruth Samantha (2022) INVESTIGASI PENGARUH FRAUD DIAMOND DALAM MENILAI KECURANGAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017– 2020. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482023001.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (13MB) | Request a copy
	Text RAMA_62201_01031482023001_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
Preview	Text RAMA_62201_01031482023001_0001076702_0015118905_01_front__ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031482023001_0001076702_0015118905_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (76kB) | Request a copy
	Text RAMA_62201_01031482023001_0001076702_0015118905_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (315kB) | Request a copy
	Text RAMA_62201_01031482023001_0001076702_0015118905_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (172kB) | Request a copy
	Text RAMA_62201_01031482023001_0001076702_0015118905_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (35kB) | Request a copy
	Text RAMA_62201_01031482023001_0001076702_0015118905_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (102kB) | Request a copy
	Text RAMA_62201_01031482023001_0001076702_0015118905_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (11MB) | Request a copy

Abstract

ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wiranti Utami This study aims to examine the ability of the Fraud Diamond Theory proposed by Wolfe and Hermanson (2004) to detect financial statement fraud. Meanwhile, there are four categories of Fraud Diamond Theory, financial stability, change in auditor, ineffective monitoring, and change in director. The population of this study is consumption sector companies listed on the Indonesia Stock Exchange 2017 – 2020. In addition, the data analysis technique used is logistic analysis with SPSS 25. The results of the study conclude that financial stability and ineffective monitoring have a significant effect on financial statement fraud. Meanwhile, the change in auditor and the change of director did not have a significant effect on fraudulent financial statements. However, financial stability, changes in auditor, ineffective monitoring, and the change of director simultaneously have an effect on fraudulent financial statements Keywords: Fraud diamond, financial stability, change in auditor, ineffective monitoring, change in director, fraudulent financial statments

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Diamond, Financial Stability, Change In Auditor, Ineffective Monitoring, Change In Director, Fraudulent Financial Statments.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Febi Wiranti Utami
Date Deposited:	18 Aug 2022 04:36
Last Modified:	18 Aug 2022 04:36
URI:	http://repository.unsri.ac.id/id/eprint/77382

Actions (login required)

View Item