Grafita, Aterna Essy (2023) ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD DI MASA PANDEMIC COVID-19 (Studi kasus Pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2019 - 2022). Skripsi. (Submitted)
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Abstract
The purpose of this study is to prove empires the influence of fraud diamond elements (pressure, opportunity, rationalization, and capability) on financial statement fraud during the Covid-19 pandemic. The dependent variable used in this study is financial statement fraud and the independent variables used are external pressure, financial targets, industry conditions, effective supervision, auditor changes and director changes. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 – 2022. In taking the sample, this study used a purposive sampling technique and obtained 140 samples obtained from 35 companies over a period of four years. This research uses quantitative methods. Data analysis carried out in this study used logistic regression analysis and was processed using the SPSS program. The results of this study indicate that there are two variables that influence financial statement fraud, namely financial targets have a positive effect and effective supervision has a negative effect. Meanwhile, external pressure variables, industry conditions, auditor changes, and director changes have no effect on financial statement fraud.
| Item Type: | Article |
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| Additional Information: | Tujuan penelitian ini adalah untuk membuktikan secara empires pengaruh elemen fraud diamond (tekanan, peluang, rasionalisasi, dan kapabilitas) terhadap Financial statement fraud dimasa pandemic covid-19. Variabel dependen yang digunakan dalam penelitian ini adalah financial statement fraud dan variabel independen yang digunakan adalah tekanan eksternal, target keuangan, kondisi industri, pengawasan yang efektif, pergantian auditor dan pergantian direktur. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 – 2022. Dalam pengambilan sampelnya penelitian ini menggunakan teknik purposive sampling dan diperoleh sebanyak 140 sampel yang didapat dari 35 perusahaan dalam kurun waktu empat tahun. Penelitian ini menggunakan metode kuantitatif. Analisis data yang dilakukan dalam penelitian ini menggunakan analisis regresi logistik dan diolah menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa terdapat dua variabel yang berpengaruh terhadap financial statement fraud yaitu target keuangan berpengaruh positif dan pengawasan yang efektif berpengaruh negatif. Sedangkan variabel tekanan eksternal, kondisi industri, pergantian auditor, dan pergantian direktur tidak berpengaruh terhadap financial statement fraud. |
| Uncontrolled Keywords: | Financial statement fraud, Fraud Diamond, Fraud |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 31 Aug 2023 13:47 |
| Last Modified: | 31 Aug 2023 13:47 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1319 |
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