Riyadi, Adelia (2021) Deteksi Fraudulent Financial Statement dengan Fraud Diamond Theory: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aimed to examine the element of fraud diamond theory against indications of fraudulent financial statement. Fraud diamond theory is a further development by fraud triangle theory. It include pressure that proxied by financial stability and external pressure, opportunity that proxied by nature of industry, rationalization that proxied change in auditor, and capability that proxied change of directors. Dependent variable in this study is fraudulent financial statement. Sample were selected using purposive sampling method from 169 manufacturing company listed in Indonesia Stock Exchange during year period 2015 – 2019, resulted in 106 firm-observation. Data analysis was conducted using the multiple linear regression method. The result of this study show that pressure that proxied by external pressure, opportunity that proxied by nature of industry, and rationalization that proxied by change in auditor has a significant effect on detecting fraudulent financial statement. Keyword: Fraud, Fraud Diamond, Fraudulent financial statement, Manufacturing sector
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ADELIA RIYADI |
| Date Deposited: | 05 Apr 2021 11:32 |
| Last Modified: | 05 Apr 2021 11:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7648 |
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