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Peran Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bei Tahun 2011-2015

Venesia, Birgitta Shannen Vini (2017) Peran Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bei Tahun 2011-2015. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This research aims to examine the influence of fraud diamond againts fi-nancial statement fraud. Population of this research is all of manufacturing com-pany that listed at Indonesia Stock Exchange in 2011-2015. Sample selections in this research using purposive sampling technique. Number of samples used in this research was 279 samples. The type of data used in this research is secondary data in the form of annual financial statements derived from the website Indonesia Directory Exchange (IDX). Analytical techniques used in this research using mul-tiple linear regresision analysis tehniques. The result of multiple linear regression analysis showed that pressure and opportunity had positive effect on financial statement fraud. Rationalization and capability did not inflence financial state-ment fraud. Keyword : fraud diamond, pressure, opportunity, rationalization, capability, fi-nancial statement fraud.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 15 Jan 2020 07:23
Last Modified: 15 Jan 2020 07:23
URI: http://eprints.perbanas.ac.id/id/eprint/6250

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