Image of Pengaruh Financial Stability,External Pressure, Financial Targets, Ineffective Monitoring, Opini Audit Dan Change In Director Terhadap Financial Statement Fraud Dalam Perspektiffraud Diamond (Studi Empiris Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Tahun 2011-2016)
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Pengaruh Financial Stability,External Pressure, Financial Targets, Ineffective Monitoring, Opini Audit Dan Change In Director Terhadap Financial Statement Fraud Dalam Perspektiffraud Diamond (Studi Empiris Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Tahun 2011-2016)

This research aims to examine the effect of financial stability, external pressure, financial targets, Ineffective Monitoring, The audit opinion, and Change in Director on financial statement fraud is all LQ-45 companies listed in Indonesia Stock Exchange periode 2011-2016. The research used data collection method of documentation and content analysis by collecting and reading the annual report of sample companies. The number of samples is 20 companies that are determined by purposive sampling method. This research uses panel data regression analysis using multiple linear regression method by SPSS version 16.00. The results of this research show financial stability and financial targets effect on financial statement fraud. Financial stability has probability value 0.002 (0.002 < 0.05) and external pressure has probability value 0.000 (0.000 < 0.05). Meanwhile, the external pressure, ineffective monitoring, the audit opinion, and change in director does not effect on financial statement fraud. External pressure has probability value 0.112 (0.112 > 0.05), ineffective monitoring has probability value 0.201 (0.201 > 0.05), the audit opinion has probability value 0.182 (0.182 > 0.05), and change in director has probability value 0.609 (0.609 > 0.05). Based on the calculation of coefficient determination (R2) was 0.331. Financial stability, external pressure, financial targets, Ineffective Monitoring, The audit opinion, and Change in Director on financial statement fraud simultaneously giving effect was 33,1%. While remaining 66,9% is influenced by other independent variable that are not observed in this research.
Keywords: Financial statement fraud, earnings management, and fraud diamond

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0093)
02 03. 118 (0093)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0093)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 128 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0093)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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