ANALISIS FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : Studi pada Perusahaan Non Lembaga Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015

Nurrizkiana, Rika (2017) ANALISIS FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : Studi pada Perusahaan Non Lembaga Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud triangle dalam mendeteksi fenomena kecurangan laporan keuangan (financial statement fraud). Berdasarkan teori fraud triangle Cressey yang diadopsi dalam ISA 240, peneliti mengembangkan variabel proksi yang dapat digunakan untuk komponen fraud triangle tersebut. Metode penelitian yang digunakan adalah kausal verifikatif dengan pendekatan kuantitatif. Indikasi kecurangan laporan keuangan pada penelitian ini didapat dari pengukuran Beneish M-Score sebagai variabel dependen. Populasi penelitian ini adalah perusahaan non lembaga keuangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Pemilihan sampel dilakukan dengan metode purposive sampling. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi logistik biner. Hasil dari penelitian ini menunjukkan bahwa financial stability berpengaruh negatif terhadap financial statement fraud; financial targets dan nature of industry berpengaruh positif terhadap financial statement fraud; sedangkan external pressure, ineffective monitoring, dan rationalization tidak berpengaruh terhadap financial statement fraud. ;---This study aims to analyze the effect of fraud triangle in explaining the phenomenon of financial statement fraud. Based on the theory of fraud triangle Cressey adopted in ISA 240, the researcher developed variabeles that can be used to proxy the components of fraud triangle. The method is the verification method with quantitative approach. Indication financial statement fraud in this study obtained from measurement Beneish M-Score as a dependent variabele. The population of this study is nonfinancial companies listed on the Indonesia Stock Exchange in 2013 to 2015. Sampling technique is purposive sampling. In analyzing the data, this study uses binary logistic regression. The result of this study indicated that there is a negative effect from financial stability to detect financial statement fraud; financial targets and nature of industry positive effect from financial targets to detect financial statement fraud; Meanwhile, external pressure, ineffective monitoring, and rationalization has no effect to detect the financial statement fraud. These results give support to the fraud triangle theory in explaining the phenomenon of financial statement fraud.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA NUR a-2017; Pembimbing : I. Rosmita Dewi; NIM : 1303785.
Uncontrolled Keywords: fraud triangle, tekanan, peluang, rasionalisasi, kecurangan, laporan keuangan fraud triangle, pressure, opportunity, rationalization, financial statement fraud.
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Isma Anggini Saktiani
Date Deposited: 15 Mar 2018 03:27
Last Modified: 15 Mar 2018 03:27
URI: http://repository.upi.edu/id/eprint/29829

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