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.

[img]
Preview
Text (HAL COVER)
01 JUDUL SKRIPSI.pdf

Download (100kB) | Preview
[img]
Preview
Text (ABSTRAK)
04 ABSTRACT.pdf

Download (87kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
02 SURAT PERNYATAAN KARYA SENDIRI.pdf

Download (180kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03 LEMBAR PENGESAHAN SKRIPSI.pdf

Download (187kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05 KATA PENGANTAR.pdf

Download (145kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06 DAFTAR ISI.pdf

Download (108kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07 DAFTAR TABEL.pdf

Download (83kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08 DAFTAR GAMBAR.pdf

Download (83kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09 DAFTAR LAMPIRAN.pdf

Download (83kB) | Preview
[img] Text (BAB I)
10 BAB 1.pdf
Restricted to Registered users only

Download (242kB)
[img] Text (BAB II)
11 BAB 2.pdf
Restricted to Registered users only

Download (509kB)
[img] Text (BAB III)
13 BAB 3.pdf
Restricted to Registered users only

Download (613kB)
[img] Text (BAB IV)
14 BAB 4.pdf
Restricted to Registered users only

Download (294kB)
[img] Text (BAB V)
15 BAB 5.pdf
Restricted to Registered users only

Download (87kB)
[img] Text (DAFTAR PUSTAKA)
16 DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (220kB)
[img] Text (LAMPIRAN)
17 LAMPIRAN.pdf
Restricted to Registered users only

Download (150kB)

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)
NIM: 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: 20 May 2019 02:59
URI: http://repository.mercubuana.ac.id/id/eprint/48113

Actions (login required)

View Item View Item