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PENGARUH FRAUD DIAMOND MODEL TERHADAP FINANCIA STATEMENT FRAUD (Studi Kasus pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2017-2019)

ABSTRACT

This study aims to determine the factors that influence financial statement fraud.
These factors include opportunities (nature of the industry and ineffective monitoring),
rationalization (change in auditors), pressure (financial stability, external pressures), and
ability (change in management) for earnings management as a proxy for fraud. financial
reports. case studies on transportation companies listed on the Indonesia Stock Exchange
in 2017-2019. By using purposive sampling technique, a sample of 28 companies were
involved in this study. The data used in this study were obtained through the IDX web.
Furthermore, data analysis using panel data regression with the help of EVIEWS 10.
The results of this study indicate that simultaneously all variables have an effect on
financial statement fraud. Partially, financial stability, external pressure, director turnover
have a positive effect on financial statement fraud and the nature of the industry has a
negative effect on financial statement fraud. While the other variables have no effect on
financial statement fraud.
Keywords: financial statement fraud, fraud diamond model, and financial statement.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 LIL p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 100 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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