Pengaruh fraud diamond terhadap kecurangan laporan keuangan pada sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2012-2016

Fahlina Permana, Jessica (2018) Pengaruh fraud diamond terhadap kecurangan laporan keuangan pada sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Financial statements have a very important role and highly vulnerable to fraud practices. The purpose of this study was to test and analyze the diamond fraud against financial statements fraud. In case there are four dominant factors of fraud diamond that could possibly make fraud occurs, those pressure, opportunity, rationalization, and capability. Pressure can be seen from the financial targets and external pressure. Opportunities can be seen from the nature of industry and ineffective monitoring. Meanwhile, for rationalization can be seen from auditor replacement and the last one is the capability variable. The population of this study is the mining companies listed in Indonesia Stock Exchange in 2012 until 2016. The sample selection is done by using sensus or total sampling method and total sample of this study is 42 companies. Data analysis was conducted using the logistic regression method. The results of this study indicate that the extrenal pressure (LEV) and ineffective monitoring (BDOUT) have influence to the financial statement fraud. Meanwhile, ROA, RECEIVALE, ΔCPA, and DCHANGE have no significant impact on financial statement fraud. The outcome of this study is expected to be a reference for further research and other users of financial information in detecting the fraud on financial reports. Keywords : Financial Statement Fraud, Fraud Diamond, Financial Targets, External Pressure, Nature of Industry, Ineffective Monitoring, Change in Auditor, and Capability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 02:08
Last Modified: 24 Oct 2018 02:08
URI: http://eprints.perbanas.ac.id/id/eprint/3462

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