Rianti, Aditya Ariesta (2021) Pengaruh Fraud Diamond terhadap Financial Statement Fraud pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The purpose of this study was to determine whether external pressure, ineffective monitoring, change in auditors, and change of directors had an effect on financial statement fraud. The independent variables in this study were external pressure, ineffective monitoring, change in auditors, and change of directors. The dependent variable in this study is financial statement fraud which is measured using the Beneish M-Score which is then categorized into companies with indications of fraud and not indications of fraud. The sample in this study was selected using a purposive sampling method which resulted in 128 companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The data analysis technique used is the logistic regression method. The results of this study indicate that external pressure, ineffective monitoring and change in auditors have no effect on the occurrence of financial statement fraud, while changes of directors affect the occurrence of financial statement fraud. Keywords: Fraud diamond, financial statement fraud, external pressure, ineffective monitoring, change in auditor, change of directors.
| 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: | ADITYA ARIESTA RIANTI |
| Date Deposited: | 12 Oct 2021 07:38 |
| Last Modified: | 12 Oct 2021 07:38 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8283 |
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