Analisis faktor-faktor yang memengaruhi financial statement fraud menggunakan perspektif fraud triangle

Manurung, Eunike Juliet Maulida (2021) Analisis faktor-faktor yang memengaruhi financial statement fraud menggunakan perspektif fraud triangle. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang memengaruhi financial statement fraud dalam perspektif fraud triangle. Faktor - faktor tersebut adalah stabilitas keuangan, target keuangan, tekanan eksternal, ketidakefektifan pengawasan dan auditor change. Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan dengan populasi perusahaan Property & Real Estate yang terdaftar di S&P Capital IQ pada periode 2016-2020. Didasarkan pada teknik purposive sampling, ada 28 perusahaan sebagai sampel penelitian. Metode analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa, tekanan eksternal, ketidakefektifan pengawasan, dan auditor change memiliki pengaruh signifikan terhadap financial statement fraud. Sementara itu, stabilitas keuangan dan target keuangan tidak memiliki pengaruh signifikan terhadap financial statement fraud. / This study aims to empirically examine the factors that influence financial statement fraud in the perspective of the fraud triangle. These factors are financial stability, financial targets, external pressure, ineffective supervision and auditor change. This study uses secondary data form the annual financial statements of companies with a population of Property & Real Estate companies listed on S&P Capital IQ for the 2016-2020 period. Based on the purposive sampling technique, there were 28 companies as the research sample. The data analysis method used logistic regression. The results of this study indicate that external pressure, ineffective monitoring, and auditor change has a significant effect on financial statement fraud. Meanwhile, financial stability and financial targets do not have a significant effect on fraudulent financial statements.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Manurung, Eunike Juliet MaulidaNIM01017190004eunikejuliet17@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, TanggorNIDN0316076101UNSPECIFIED
Uncontrolled Keywords: Financial statement fraud; Fraud triangle; Property & real estate company
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 4564 not found.
Date Deposited: 04 Mar 2022 01:18
Last Modified: 14 Mar 2022 06:18
URI: http://repository.uph.edu/id/eprint/47068

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