Ahmad Rafi Al-Hafizt, . (2023) PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN PADA LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the effect of financial stability, nature of the industry, total accruals on total assets, change of directors on fraud in financial reporting. The population of this research is sector property and real estate 2019-2021 period. This research used secondary data by obtaining 126 research samples. This type of research is quantitative research. Research data was analyzed using the logistic regression method using a significance level of 5%. The research results show that financial stability has no effect on fraud in financial reports, next, the nature of the industry has a significant influence on fraud in financial reports. Furthermore, total accruals to total assets have a significant influence on fraud in financial statements. Meanwhile, changing directors does not have a significant effect on fraud in financial reports.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112206] [Pembimbing: Praptiningsih] [Penguji 1: Panubut Simorangkir] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Financial stability, Nature of industry, Total Accruals to Total Assets, Change of Director, Fraud in Financial Statements |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Ahmad Rafi Al Hafizt |
| Date Deposited: | 20 Mar 2024 09:17 |
| Last Modified: | 20 Mar 2024 09:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28473 |
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