PENGARUH NEW FRAUD DIAMOND DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bei Periode 2020 - 2023)

Fedora Azalia Dwiputri Sukmana, - and Indah Fitriani, - and Mimin Widaningsih, - (2025) PENGARUH NEW FRAUD DIAMOND DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bei Periode 2020 - 2023). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh new fraud diamond dan spesialisasi industri auditor terhadap kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Desain dan metode penelitian ini adalah penelitian deskriptif kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 21 perusahaan yang terdaftar di BEI pada tahun 2020-2023. Adapun analisis pada penelitian ini menggunakan analisis regresi logistik dengan bantuan aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa nature of industry dan history of sales berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan financial stability, external pressure, financial target, ineffective monitoring, manajemen laba, pertumbuhan laba, pergantian direksi, dan spesialisasi industri auditor tidak berpengaruh positif terhadap kecurangan laporan keuangan.
This study aims to determine the effect of new fraud diamond and auditor industry specialization on financial statement fraud in health sector companies listed on the Indonesia Stock Exchange in 2020-2023. The design and method of this research is quantitative descriptive research. The sampling technique used was purposive sampling, so that 21 companies listed on the IDX in 2020-2023 were obtained. The analysis in this study used logistic regression analysis with the help of SPSS 26 application. The results showed that nature of industry and history of sales had a positive effect on financial statement fraud, while financial stability, external pressure, financial targets, ineffective monitoring, earnings management, earnings growth, director change, and auditor industry specialization had no positive effect on financial statement fraud.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=list_works&hl=id&authuser=1&user=lCifutgAAAAJ ID SINTA Dosen Pembimbing: Indah Fitriani: 6682524 Mimin Widaningsih: 6140348
Uncontrolled Keywords:	New fraud diamond, financial stability, external pressure, financial target, nature of industry, ineffective monitoring, manajemen laba, history of sales, pertumbuhan laba, pergantian direksi, spesialisasi industri auditor, kecurangan laporan keuangan, m-score. New fraud diamond, financial stability, external pressure, financial target, nature of industry, ineffective monitoring, earning management, history of sales, earning growth, director change, auditor industry specialisation, fraudulent financial reporting, m-score.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Fedora Azalia Dwiputri Sukmana
Date Deposited:	25 Apr 2025 07:13
Last Modified:	25 Apr 2025 07:13
URI:	http://repository.upi.edu/id/eprint/132497

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