CD Tesis

Pendeteksian Kecurangan Laporan Keuangan Dengan Metode Fraud Triangle Dan Sas No. 99

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This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of fraud triangle are used a proxy financial stability with GPM, SCHANGE, ACHANGE, CATA, SALAR, SALTA and INVSAL. External pressure that proxy by LEV, FINANCE, and FREEC. Personal financial need that proxy by OSHIP, and 5% OWN. Financial target that proxy by ROA. Nature of industry that proxy by RECEIVABLE, INVENTORY and FOPS. Ineffective monitoring that proxy by BDOUT, AUDCOMM, AUDCSIZE, IND and EXPERT. Organizational structure that proxy by CEO and TOTAL TURN. Rationalization that proxy by AUDCHANGE, AUDREPORT, and TACC then quality audit
The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2011-2015 is 49 companies. Total samples of this research are 13 property and real estate companies used purposive sampling method. Statistical data analysis method used is logistic regression.
The result of this research indicate that the financial stability that proxy by ACHANGE and SALTA, external pressure that proxy by LEV has significant on fraudulent financial statement. Meanwhile, the financial target that proxy by ROA and ineffective monitoring that proxy by AUDCOMM has no signifanct on fraudulent financial statement.



Keywords: Financial statement fraud, fraud triangle, SAS No. 99.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 217 (0026)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi., 2017

Deskripsi Fisik

xvi,136 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 217 (0026)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FIKRATUL

Versi lain/terkait

Lampiran Berkas

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