PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT

RAMADHANI, AFRINDAH EKA (2019) PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT. S1 thesis, Fakultas Ekonomi.

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Abstract

Afrindah Eka Ramadhani, 2019: The Influence of Fraud Diamond’s Factors on Detection Fraudulent Financial Statement. Universitas Negeri Jakarta. This study aims to examine the effect of pressure, opportunity, rationalization dan capability to detection fraudulent financial statament. This study used secondary data with population of manufacturing company that listed on Indonesia Stock Exchange in 2015-2017. By using purposive sampling method in this research, then got 105 observations for 3 years. This research used regression panel data analysis method to test the hyphotesis with 5% significant level and using Eviews Version 10. According to the result, we can concluded that external pressure has positive significant effect to detection fraudulent financial statement, while nature of industry has negative significant effect to detection fraudulent financial statement. However financial stability, personal financial need, financial target, ineffective monitoring, total accrual to total asset and director change doen’t has significant effect to detection fraudulent financial statement. Kata Kunci: Fraudulent Financial Statement, Fraud Score, Pressure, Opportunity, Rationalization dan Capability.

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