PARAMITA, PRASNA (2021) PENGARUH NATURE OF INDUSTRY, INEFFECTIVE MONITORING DAN PRESSURE TERHADAP DETEKSI FRAUD DENGAN VARIABEL MODERASI KOMITE AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016 - 2018). S1 thesis, UNIVERSITAS MERCU BUANA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh nature of industry, ineffective monitoring dan pressure terhadap deteksi fraud dengan variabel moderasi komite audit. Deteksi fraud pada penelitian ini menggunakan proksi Fscore model yang merupakan penjumlahan dari accrual quality dan financial performance. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2016 hingga 2018. Hasil penelitian ini menunjukkan bahwa nature of industry berpengaruh terhadap deteksi fraud. Sementara itu pressure dan ineffective monitoring tidak berpengaruh signifikan terhadap deteksi fraud. Hasil analisis variabel moderasi menggunakan uji MRA menunjukkan bahwa komite audit mampu memoderasi hubungan antara nature of industry, ineffective monitoring, pressure dan deteksi fraud. Kata kunci : deteksi fraud, nature of industry, ineffective monitoring, pressure, komite audit This study aims to determine the effect of the nature of industry, ineffective monitoring and pressure on fraud detection with moderating variables of the audit committee. Fraud detection in this study uses a proxy F-score model which is the sum of accrual quality and financial performance. The population of this research is the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2016 to 2018. The results of this study indicate that the nature of industry influences fraud detection. Meanwhile pressure and ineffective monitoring have no significant effect on fraud detection. The results of the moderation variable analysis using the MRA test showed that the audit committee was able to moderate the relationship between the nature of industry, ineffective monitoring, pressure and fraud detection. Keywords: fraud detection, nature of industry, ineffective monitoring, pressure, audit committee
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 275 |
| NIM/NIDN Creators: | 43215120183 |
| Additional Information: | deteksi fraud, nature of industry, ineffective monitoring, pressure, komite audit |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 26 Jan 2022 03:38 |
| Last Modified: | 03 Jun 2022 07:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54632 |
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