PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET, PERSONAL FINANCIAL NEED, NATURE OF INDUSTRY DAN RATIONALIZATION PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate and Building Construction)

YULIANTO, RICO JANUAR (2019) PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET, PERSONAL FINANCIAL NEED, NATURE OF INDUSTRY DAN RATIONALIZATION PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate and Building Construction). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 JUDUL SKRIPSI.pdf Download (106kB) | Preview
Preview	Text (ABSTRAK) 04 ABSTRACT.pdf Download (97kB) | Preview
Preview	Text (LEMBAR PERNYATAAN) 02 SURAT PERNYATAAN KARYA SENDIRI.pdf Download (133kB) | Preview
Preview	Text (LEMBAR PENGESAHAN) 03 LEMBAR PENGESAHAN SKRIPSI.pdf Download (141kB) | Preview
Preview	Text (KATA PENGANTAR) 05 KATA PENGANTAR.pdf Download (128kB) | Preview
Preview	Text (DAFTAR ISI) 06 DAFTAR ISI.pdf Download (119kB) | Preview
Preview	Text (DAFTAR TABEL) 07 DAFTAR TABEL.pdf Download (93kB) | Preview
Preview	Text (DAFTAR GAMBAR) 08 DAFTAR GAMBAR.pdf Download (93kB) | Preview
Preview	Text (DAFTAR LAMPIRAN) 09 DAFTAR LAMPIRAN.pdf Download (93kB) | Preview
	Text (BAB I) 10 BAB 1.pdf Restricted to Registered users only Download (201kB)
	Text (BAB II) 11 BAB 2.pdf Restricted to Registered users only Download (495kB)
	Text (BAB III) 13 BAB 3.pdf Restricted to Registered users only Download (546kB)
	Text (BAB IV) 14 BAB 4.pdf Restricted to Registered users only Download (281kB)
	Text (BAB V) 15 BAB 5.pdf Restricted to Registered users only Download (97kB)
	Text (DAFTAR PUSTAKA) 16 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (186kB)
	Text (LAMPIRAN) 17 LAMPIRAN.pdf Restricted to Registered users only Download (163kB)
	Text (JURNAL MAHASISWA) 18 JURNAL SKRIPSI.pdf Restricted to Registered users only Download (675kB)

Abstract

The aim of this research is to analyze the effects of financial stability, financial target, personal financial need, nature of industry, and rationalization on financial statement fraud with indicator accrual earnings management. The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2015 to 2017 periods. The results of these research indicate Financial Stability, with 0,000 and giving a significant value. Meanwhile, precentaage of financial target,Personal financial need,nature of industry and Rationalization has no significant impact on financial statement fraud (accrual earnings management). Keywords: Financial Statement Fraud, Accrual Earnings Management, Fraud Triangle, Financial Stability, Financial Target, Personal Financial Need, Nature of Industry, Rationalization. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Financial Stability, Financial Target, Personal Financial Need,Nature of Industry, dan Rationalization pada Financial Statement Fraud dengan indikator manajemen laba akrual. Sampel dalam penelitian ini adalah perusahaan properti, real estat dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Hasil penelitian ini menunjukkan Financial Stability, dengan 0,000 memberikan nilai yang signifikan. Sementara itu, Financial Target, Personal Financial Need, Nature of Industry dan Rationalization tidak memiliki dampak yang signifikan terhadap Financial Statement Fraud (manajemen laba akrual). Kata Kunci: Financial Statement Fraud, Accrual Earnings Management, Fraud Triangle, Financial Stability, Financial Target, Personal Financial Need, Nature of Industry, Rationalization.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 19 1096
NIM/NIDN Creators:	43215010193
Uncontrolled Keywords:	Financial Statement Fraud, Accrual Earnings Management, Fraud Triangle, Financial Stability, Financial Target, Personal Financial Need, Nature of Industry, Rationalization.
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	20 May 2019 02:59
Last Modified:	14 Oct 2023 07:02
URI:	http://repository.mercubuana.ac.id/id/eprint/48113

Actions (login required)

View Item