CD Skripsi

AnalisisPengaruhFraud Diamond Dalam MendeteksiFinancial Statement Fraud “Studi Empiris Pada Perusahaan Manufaktur Sub SektorIndustri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018.”

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The purpose of this research are to analyze the effect of fraud diamond
dimensions on financial statement fraud using by Beneish M-Score in
Manufacturing companies in the consumer goods industry sub-sector listed on the
Indonesia Stock Exchange (IDX) in 2016-2018.
The data used in this research is secondary data. The sampling technique
used was purposive sampling method so that the total number of companies
sampled was 32 companies for 3 years, so that the total sample obtained was 96.
The data analysis technique used was logistic regression with the SPSS 23
software program. The tests used were descriptive statistical tests, regression
model feasibility tests, overall fit tests, determination coefficient test,
classification matrix test, model test logistic regression.
The results concluded that the fraud diamond is financial stability,
external pressure, ineffective monitoring, and change in auditors have a
sifnificant effect to financial statement fraud. Financial target, nature of industry,
and change in director have no a significant effect to financial statement fraud.
Keywords: fraud diamond, financial statement fraud, Beneish M-Score, financial
stability, external pressure, financial target, ineffective monitoring, nature of
industry, change in auditor, and change in director.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0125)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0125)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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