Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/35531
Title: Analisis fraud diamond dalam mendeteksi financial statement fraud
Authors: Muhammad Caesar
Advisors: Yulianti
Keywords: Financial Statement Fraud, Capability, Rationalization, Nature of Industry, External Pressure, Financial Target, Financial Stability, Fraud Diamond, Fraud Triangle, Beneish M-Score
Issue Date: 8-Mar-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: The aim of this research was to test the effects of fraud diamond on financial statement fraud. The samples of this research is property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2011 to 2015 periods. The number of companies were 25 companies with 5 years observation. Based on purposive sampling method, sample total is 125. The data analysis methods used logistic regressions. The results of these research indicate that percent change in total assets (ACHANGE), ratio of total accruals (TATA) and audit opinion (AUDREP) effect financial statement fraud with 0.031, 0.000, and 0.032 significant value. Meanwhile, return on assets (ROA), ratio of leverage (LEVERAGE), percent change in receivable on sales (RECEIV) and change of directors (DCHANGE) has no significant impact on financial statement fraud (Beneish M-Score) with 0.438, 0.719, 0.657 and 0.694 significant value.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/35531
Appears in Collections:Skripsi

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