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Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan (Studi pada Bank Umum Swasta Nasional Devisa 2015 – 2019)

Putri, Ryska Desti Elfian Ananda (2021) Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan (Studi pada Bank Umum Swasta Nasional Devisa 2015 – 2019). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to test whether there is an effect of Fraud Diamond on fraudulent financial statements at the National Foreign Exchange Private Commercial Bank companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. In this research, Pressure is proxied as Financial Target and External Pressure, Opportunity is proxied as Nature of Industry, Rationalization is proxied as Change in Auditor, Capability is proxied as Change of Director. The population in this study is the National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange 2015-2019, amounting to 30 banks. The sample was selected based on the purposive sampling method. The analysis technique used in this study is multiple regression using SPSS 25. The results showed 24 banks that met the criteria. The results of the study concluded that the element of Fraud Diamond, namely theelement Pressure which is proxied as the Financial Target, has no effect on fraudulent financial statements, and External Pressure has a negative effect on fraudulent financial statements, theelement Opportunity which is proxied as Nature of Industry has a positive effect on financial statement fraud, the element of Rationalization that is proxied as Change in Auditor has no effect on fraudulent financial statements, and theelement Capability which is proxied as Change of Director has no effect on fraudulent financial statements.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RYSKA DESTY ELFIAN ANANDA PUTRI
Date Deposited: 21 Jun 2021 08:44
Last Modified: 21 Jun 2021 08:44
URI: http://eprints.perbanas.ac.id/id/eprint/7963

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