Andini, Anisa Wahyu (2023) PENGARUH EXTERNAL PRESSURE, NATURE OF INDUSTRY DAN RATIONALIZATION DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Kasus pada Perusahaan Sektor Konstruksi yang Terdaftar di BEI Tahun 2019 – 2022). Other thesis, STIE Bank BPD Jateng.
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Abstract
Financial statements serve as a benchmark for accounting users such as creditors and investors as a material consideration so that they are not mistaken in making decisions. However, this can encourage company management to commit financial statement fraud so that the company can be considered good. The purpose of this study is to empirically examine the effect of the Fraud Triangle component on financial statement fraud. Construction companies that match the sample criteria are 31 companies for the 2019-2022 period, so the population in this study is 124 data. The sampling technique used was purposive sampling. This research is secondary research and quantitative data. The data analysis technique used is descriptive statistics and logistic regression analysis. Based on the research that has been done, it can be seen that External Pressure and Rationalization have a significant negative effect on fraudulent financial statements, while the Nature of Industry has no effect on fraudulent financial statements Keywords: External Pressure, Nature of Industry, Rationalization, Financial Statement Fraud, Fraud Triangle
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Laporan keuangan berfungsi sebagai tolok ukur para pengguna akuntansi seperti kreditur dan investor sebagai bahan pertimbangan agar tidak salah dalam mengambil keputusan. Namun, hal ini dapat mendorong manajemen perusahaan untuk melakukan kecurangan laporan keuangan agar perusahaan dapat dinilai baik. Tujuan dari penelitian ini adalah menguji secara empiris pengaruh dari komponen Fraud Triangle terhadap financial statement fraud. Perusahaan konstruksi yang sesuai dengan kriteria sampel sebanyak 31 perusahaan periode 2019-2022, sehingga populasi dalam penelitian ini sebanyak 124 data. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini merupakan penelitian sekunder dan data kuantitatif. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis regresi logistik. Berdasarkan penelitian yang telah dilakukan dapat diketahui bahwa External Pressure dan Rationalization berpengaruh signifikan negatif terhadap financial statement fraud, sedangkan Nature of Industry tidak berpengaruh terhadap financial statement fraud. |
| Uncontrolled Keywords: | Fraud Triangle; Financial Statement Fraud; kecurangan laporan keuangan |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 31 Aug 2023 13:14 |
| Last Modified: | 31 Aug 2023 13:14 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1325 |
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