CD Skripsi

Pengaruh Fraud Triangel Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2013- 2015

---

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle are pressure (negative cash flow from operation (NCFO)), the factor opertunity (audit comittee size (ACSIZE)) and rationalization (auditor change (AUDCHENGE)). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method. The result of this study indicate that only a factor of pressure consisting of a negative cash flow from operation (NCFO) effect the financial statements fraud. While other factors are opportunities proxied by the audit committee size (ACSIZE) and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraud. The predictive power of the regression model to predict the likelihood of a fraudulent company (FRAUD) is 75.8%
Keywords: financial statement fraud, fraud triangle, pressure, opportunity, rationalization.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 117 (0164)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

xix, 152 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 117 (0164)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar