CAHYANINGSIH, NOOR (2018) ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan LQ-45 dan Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015). Update Test thesis, Universitas Muria Kudus.

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Abstrak

Penelitian ini bertujuan untuk mengujisecara empiris pengaruhfinancial stability, external preasure, personal financial need, financial target, nature of industry, ineffective monitoring, change in auditor, rationalization, opini auditdan capabilityterhadap financial statement fraud. Populasi dalam penelitian ini adalah perusahaan LQ 45 dan Kompas 100 yang terdaftar di Bursa Efek Indonesia periode 2010-2015 dengan metode purposive sampling dan didapat108 sampel. Metode analisis yang digunakan yaitu analisis regresi linier berganda dengan bantuan program pengolahan statistik SPSS23. Hasilpenelitian ini menunjukkan bahwa financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, change in auditor, opini audit,dan capabilitytidak berpengaruh terhadap financial statement fraud, rationalization berpengaruh positif terhadap financial statement fraud.

Item Type:	Skripsi/ Thesis (Update Test)
Dosen Pembimbing:	Dr. Dra. Ponny Harsanti, M.Si, Akt
Kata Kunci:	Kata Kunci: Fraud, Fraud Diamond, Financial Statement Fraud
Subjects:	Ilmu-ilmu Sosial > Keuangan
Program Studi:	Fakultas Ekonomi > Akuntansi (S1)
Depositing User:	UPT Perpustakaan UMK
Date Deposited:	11 Jun 2018 04:56
Last Modified:	11 Jun 2018 04:56
URI:	http://eprints.umk.ac.id/id/eprint/9070

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