Analisis Faktor-faktor Penyebab Kecurangan Laporan Keuangan Menggunakan Fraud Diamond Theory: Bukti Empiris Pada Perusahaan Makanan dan Minuman di ASEAN

Claudina, Irene (2021) Analisis Faktor-faktor Penyebab Kecurangan Laporan Keuangan Menggunakan Fraud Diamond Theory: Bukti Empiris Pada Perusahaan Makanan dan Minuman di ASEAN. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (426kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (916kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (357kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (443kB) | Preview

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor penyebab kecurangan laporan berdasarkan teori fraud diamond. Objek dari penelitian ini adalah perusahaan makanan dan minuman yang terdaftar pada bursa efek ASEAN pada tahun 2018 – 2020. Melalui teknik pemilihan sampel purposive sampling, didapati perusahaan sampel sejumlah 135 perusahaan, yang dianalisa menggunakan analisis regresi linear berganda, yang diolah menggunakan program SPSS. Hasil penelitian menunjukkan bahwa (1) financial target berpengaruh positif signifikan terhadap financial statement fraud, (2) nature of industry berpengaruh negatif signifikan terhadap financial statement fraud, (3) rationalization berpengaruh positif signifikan terhadap financial statement fraud, dan (4) pergantian direksi berpengaruh negatif tidak signifikan terhadap financial statement fraud. / This study aims to test the effects of financial statement fraud based on the fraud diamond theory. The object of this study are the food and beverages companies listed on the stock exchange of ASEAN during the year 2018 – 2020. Through the purposive sampling technique, a number of 135 companies was found, which were analyzed through multiple regression linear analysis using the SPSS program. The result showed that, (1) financial target had a positive significant effect on the financial statement fraud, (2) nature of industry had a negative significant effect on the financial statement fraud, (3) rationalization had a positive significant effect on the financial statement fraud, and (4) change in director had a negative not significant effect on the financial statement fraud.

Actions (login required)

View Item