Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2019

Samudero, Aldo Awan (2021) Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2019. Ringkasan Skripsi thesis, STIE YKPN.

[img] Text
Ringkasan Skripsi Aldo Awan Samudero 111629383.pdf

Download (860kB)

Abstract

This study aims to test whether the Fraud Diamond theory introduced by Wolfe and Hermannson in 2004 can indicate the occurrence of financial statement fraud with four variables, namely financial targets, ineffective monitoring, rationalization, and capability. The test was carried out using 100 companies with 20 samples with a comparison of 10 companies that have been proven to commit fraudulent financial statements based on OJK press releases and 10 companies that are not proven to have fraudulent financial statements in the category of public companies listed on the Indonesian stock exchange. Based on the test results produced in this study, it was found that the four test variables could not strengthen the fraud diamond theory where each variable rejected the initial hypothesis. (1) financial targets which resulted in a significant level of 0.478 greater than the significance value set in this study, namely 0.05, partially proven not to indicate the occurrence of financial statement fraud (2) ineffective monitoring which resulted in a significant level of 0.499 greater than the significance value determined in this study, namely 0.05, partially proven not to indicate the occurrence of financial statement fraud (3) rationalization which resulted in a significant level of 0.560 greater than the significance value set in this study, namely 0.05, partially proven not to indicate the occurrence of fraudulent reports financial (4) capability that produces a significant level of 0.499 greater than the significance value determined in this study, which is 0.05, partially proven not to indicate the occurrence of financial report fraud.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SAM A 7175/2021
Uncontrolled Keywords: Financial Targets, Ineffective Monitoring, Rationalization, Capability, Fraudulent Financial Statements
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Apr 2022 03:08
Last Modified: 19 Apr 2022 06:00
URI: http://repository.stieykpn.ac.id/id/eprint/1638

Actions (login required)

View Item View Item