RISMALA, INTAN (2021) PENGARUH PENGGUNAAN FRAUD DIAMOND THEORY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Subsektor Property & Real Estate yang Terdaftar di BEI 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the elements of fraud in the fraud diamond theory in detecting financial statement fraud. Fraud diamond is proxied by four variables consisting of one elements of pressure (financial targets), one element of opportunity variable (ineffective monitoring) one element of rationalization variable (auditor turnover) and one element of capability variable (directors turnover) which is hypothesized to influence fraudulent financial statements. Restatement is used to determine financial statement fraud. This research sample was selected using a purposive sampling method from 41 property and real estate companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2019. Hypothesis testing uses a logistic regression analysis model using SPSS to test the effects of financial targets, the ineffective monitoring, auditor turnover, and directors turnover for financial statement fraud. The results showed that financial target had a significant positive effect on financial statement fraud. While the ineffective monitoring, auditor turnover, and directors turnover have no effect on financial statement fraud. Keywords: Fraud diamond, financial targets, ineffective monitoring, auditor turnover, and directors turnover. Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teori fraud diamond dalam mendeteksi kecurangan laporan keuangan. Fraud diamond diproksikan dengan empat variabel yang terdiri dari satu elemen tekanan (target keuangan), satu elemen variabel peluang (pengawasan tidak efektif,), satu elemen variabel rasionalisasi (pergantian auditor), dan satu elemen variabel kemampuan (Pergantian Direksi) yang dihipotesiskan mempengaruhi kecurangan laporan keuangan. Restatement digunakan untuk menentukan financial statement fraud. Penelitian ini sampel dipilih menggunakan metode purposive sampling dari 41 perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017 sampai 2019. Pengujian hipotesis menggunakan model analisis regresi logistik dengan menggunakan SPSS untuk menguji pengaruh dari target keuangan, pengawasan tidak efektif, pergantian auditor, pergantian direksi terhadap pendeteksian kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Sedangkan pengawasan tidak efektif, pergantian auditor, pergantian direksi tidak berpengaruh terhadap kecurangan laporan keuangan Kata Kunci: Fraud diamond, target keuangan, pengawasan tidak efektif, pergantian auditor, pergantian direksi.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217010148 |
| Uncontrolled Keywords: | Fraud diamond, target keuangan, pengawasan tidak efektif, pergantian auditor, pergantian direksi. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 08:09 |
| Last Modified: | 24 Jul 2023 08:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79536 |
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