ROSIYANAH, ROSIYANAH (2025) PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL STATEMENTS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia pada tahun 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
Rosiyanah_5552210028_Fulltext.pdf Restricted to Registered users only Download (1MB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_01.pdf Restricted to Registered users only Download (1MB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_02.pdf Restricted to Registered users only Download (359kB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_03.pdf Restricted to Registered users only Download (337kB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_04.pdf Restricted to Registered users only Download (283kB) |
|
Text (SKRIPSI)
Rosiyanah_552210028_05.pdf Restricted to Registered users only Download (111kB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_Ref.pdf Restricted to Registered users only Download (212kB) |
|
Text (SKRIPSI)
Rosiyanah_5552210028_Lamp.pdf Restricted to Registered users only Download (486kB) |
Abstract
Penelitian ini bertujuan untuk mengidentifikasi kecurangan laporan keuangan dengan menggunakan pendekatan fraud diamond theory yang terdiri dari empat variabel yaitu pressure, opportunity, rationalization dan capability. Masing-masing variabel tersebut diproksikan dengan financial target, nature of industy, auditor change dan change of director. Variabel dependen dalam penelitian ini adalah fraudulent financial statements yang di ukur dengan model F-Score. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023. Pengambilan sampel dilakukan dengan metode purposive sampling dan di peroleh sampel sebanyak 32 perusahaan yang memenuhi kriteria, pengolahan data dalam penelitian ini menggunakan program aplikasi Software Econometric Views 12 (EViews 12). Hasil penelitian ini menunjukan bahwa financial target dan nature of industry berpengaruh positif secara signifikan terhadap fraudulent financial statements, sedangkan auditor change dan change of director tidak berpengaruh terhadap fraudulent financial statements. Dalam penelitian ini juga menggunakan variabel komite audit sebagai moderasi, namun komite audit tidak mampu memoderasi hubungan antar variabel-variabel tersebut dengan fraudulent financial statements.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | This study aims to identify financial statement fraud using the fraud diamond theory approach consisting of four variables, namely pressure, opportunity, rationalization and capability. Each of these variables is proxied by financial target, nature of industry, auditor change and change of director. The dependent variable in this study is fraudulent financial statements which is measured by the F-Score model. The population in this study were state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Sampling was carried out using the purposive sampling method and obtained a sample of 32 companies that met the criteria, data processing in this study used the Econometric Views 12 (EViews 12) Software application program. The results of this study indicate that financial targets and nature of industry have a significant positive effect on fraudulent financial statements, while auditor change and change of director do not affect fraudulent financial statements. This study also uses the audit committee variable as a moderation, but the audit committee is unable to moderate the relationship between these variables and fraudulent financial statements. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Rosiyanah Rosiyanah | |||||||||
| Date Deposited: | 13 Jun 2025 02:36 | |||||||||
| Last Modified: | 13 Jun 2025 02:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49518 |
Actions (login required)
 |
View Item |