PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN

Mia Tri Puspitaningrum, - (2019) PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to examine influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix test. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting .

Item Type: Tugas Akhir, Skripsi, Tesis, dan Disertasi (Skripsi)
Additional Information: [No. Panggil: 1510112059] [Ketua Penguji: Samin] [Penguji I: Dahlia Pinem] [Penguji II/Pembimbing: Satria Yudhia Wijaya]
Uncontrolled Keywords: external pressure, effective monitoring, rationalitation, financial fraudulent reporting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: S.IP Muamar Khadafi
Date Deposited: 13 Jun 2019 07:10
Last Modified: 13 Jun 2019 07:10
URI: http://repository.upnvj.ac.id/id/eprint/403

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