CD Skripsi

Pendeteksian Kecurangan Laporan Keuangan Di Sektor Infrastruktur Melalui Pendekatan Fraud Diamond Dan Pertimbangan Materialitas ( Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bei Pada Tahun 2019-2022 )

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ABSTRACT
This study aims to empirically prove the effect of pressure, opportunity, rationalization, ability and materiality factors on the detection of financial statement fraud in infrastructure sector companies listed on the IDX in 2019- 2022. The study population was 62 infrastructure sector companies. The sample collection technique used purposive sampling technique so that a total sample of 49 companies was obtained. The type of data used is quantitative data and the data source used is secondary data in the form of annual financial reports of infrastructure sector companies from 2019 to 2022. The total sample in this study was 196 company annual financial reports with 8 data outliers. Thus, the number of samples to be used after deducting outlier data is 188 annual financial reports. Data analysis in this study used panel data regression analysis. The results showed that pressure, opportunity, rationalization, and materiality had a positive and significant effect on the detection of financial statement fraud. Meanwhile, ability has no positive and significant effect on the detection of financial statement fraud.

Keyword: fraud diamond, materiality, detection of financial statement fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112619

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112619

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

Vina

Versi lain/terkait

Lampiran Berkas

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