Thirza Wailan Putri Seruni, . (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN TEORI FRAUD DIAMOND. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (136kB) |
|
Text
AWAL.pdf Download (355kB) |
|
Text
BAB 1.pdf Download (71kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (391kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (320kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (370kB) |
|
Text
BAB 5.pdf Download (43kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (184kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (305kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (3MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (411kB) |
Abstract
This research is a quantitative study that aims to analyze the effect of factors in fraud diamond theory and the possibility of financial statement fraud. Diamond fraud theory is measured by pressure (external pressure), opportunity (nature of industry), rationalization (TATA), capability (director changes). The method used is purposive sampling. The sample consisted of 135 companies from 160 manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2018. Data were analyzed using descriptive statistical analysis and logistic regression with some help of programming data using SPSS (Statistical Product and Service Solution) 25th. The results showed that the external pressure, nature of industry, and rationalization affected the financial statement fraud, while the director changes variable have no effect on the financial statement fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1610112190] [Pembimbing: Dwi Jaya Kirana] [Penguji 1: Rahmasari Fahria] [Penguji 2: Aniek Wijayanti] |
| Uncontrolled Keywords: | Fraud Diamond, Financial Statement Fraud |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Thirza Wailan Putri Seruni |
| Date Deposited: | 13 Jan 2022 03:45 |
| Last Modified: | 13 Jan 2022 03:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8410 |
Actions (login required)
 |
View Item |