Analisa fraudulent financial reporting menggunakan perspektif fraud diamond pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia

Pelupessy, Gratia Miranda (2021) Analisa fraudulent financial reporting menggunakan perspektif fraud diamond pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas pendeteksian fraud diamond terhadap fraudulent financial reporting pada perusahaan keluarga di Indonesia periode 2017-2019. Elemen fraud diamond yang digunakan dalam penelitian ialah pressure, opportunity, rationalization & capability. Dengan melihat penelitian sebelumnya, peneliti belum pernah melihat adanya penelitian terkait pendeteksian fraudulent financial reporting dengan model fraud diamond terhadap perusahaan keluarga di Indonesia. Dengan demikian, dilakukan penelitian ini dengan menggunakan regresi data panel. Penelitian ini akan dilakukan terhadap 354 data perusahaan keluarga dengan tahun penelitian yakni 2017-2019. Kesimpulan dari penelitian ini menunjukkan tekanan merupakan faktor yang paling berpengaruh pada fraud diamond untuk mendeteksi kecurangan pada laporan keuangan perusahaan keluarga. / This study discusses the detection of fraud diamonds on fraudulent financial reporting in family companies in Indonesia for the 2017-2019 period. Fraud diamond’s elements used in this research are pressure, opportunity, rationalization & capability. By looking at previous research, researchers have never seen any research related to the detection of fraudulent financial reporting with the fraud diamond model against family companies in Indonesia. Thus, this study was conducted using a panel of regression data. This research will be conducted on 354 family company data with the research year 2017-2019. from this study shows that pressure is the most influential factor in diamond fraud to detect conclusions on the financial statements of family companies.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Pelupessy, Gratia MirandaNIM01017190076gratia_miranda@yahoo.co.id
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKaryawati, GolridaNIDN0303067103golridda@yahoo.com
Uncontrolled Keywords: kecurangan laporan keuangan; fraud diamond; perusahaan keluarga
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 8500 not found.
Date Deposited: 02 Aug 2021 01:16
Last Modified: 16 Mar 2022 07:49
URI: http://repository.uph.edu/id/eprint/41040

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