Riskiansyah, Mahendra Ilham (2022) Analisis Model Fraud Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Repository staff only Download (451kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (516kB) |
|
|
Text
BAB I.pdf Download (257kB) | Preview |
|
|
Text
BAB II.pdf Download (325kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (501kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (378kB) |
|
|
Text
BAB V.pdf Download (256kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (770kB) |
Abstract
This study aims to analyze the effects of financial statement fraud using the fraud diamond theory. The independent variables used in this study are financial targets, ineffective monitoring, change in auditors, and change of directors, while financial statement fraud acts as the dependent variable. The population and sample of this study are 45 companies listed in the banking sector on the Indonesia Stock Exchange (IDX). This study uses secondary data using the company's financial statements which are located on the official website of the Indonesia Stock Exchange (IDX) and the company's website. The sampling technique used was purposive sampling. Data analysis technique using SPSS software version 24. The results of this study state that financial targets have a significant effect on financial statement fraud, while ineffective monitoring, change in auditors, and change of directors have no significant effect on financial statement fraud. Keywords: Financial Statement Fraud, Financial Targets, Ineffective Monitoring, Change in Auditor, Change of Director
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MAHENDRA ILHAM RISKIANSYAH |
| Date Deposited: | 17 Jun 2022 07:14 |
| Last Modified: | 17 Jun 2022 07:14 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8834 |
Actions (login required)
 |
View Item |