ASTUTI, FUZI (2018) PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017. S1 thesis, Universitas Negeri Jakarta.
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Abstract
FUZI ASTUTI. The Effect Of Fraud Diamond Factors On The Detection Of Financial Statements Fraud In Real Estate And Property Sectors Listed In Indonesia Stock Exchange Period 2015-2017. Faculty of Economics, Universitas Negeri Jakarta, 2018 The research aims to determine the influence of Diamond Fraud Factors on the detection of financial statement fraud in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The proxy used to measure Financial Report Fraud is the Dechow Fraud Score Model. Then the Fraud Diamond proxy used in this study is the financial stability, external pressure, ineffective monitoring, rationalization, and capability. Data processing in this study uses EVIEWS 9 program with descriptive statistical analysis and panel data regression. The results of the research show that financial stability has a significant positive effect on financial statement fraud. This means that the level of financial stability in the company can be a detection tool to see the tendency of Financial Statement Fraud. Other variables such as external pressure, ineffective monitoring, rationalization, and capability do not affect the detection of financial statement fraud. Keywords: Financial Report Fraud, Fraud Diamond, Financial Stability External Pressure, Ineffective Monitoring, Rationalization, Capability, Dechow Fraud Score Model.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Dr. Choirul Anwar, MBA. MAFIS, CPA ; Pembimbing II: Petrolis Nusa Perdana, M.Acc, Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 28 Sep 2018 06:23 |
| Last Modified: | 28 Sep 2018 06:23 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6197 |
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