Frian, Jonathan (2022) Fraud triangle dalam mendeteksi kecurangan pada laporan keuangan perusahaan yang mendapat notasi khusus dari BEI. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Fraud merupakan suatu masalah yang cukup besar dan sulit untuk dideteksi dalam dunia bisnis. Salah satu alat yang dapat digunakan dalam mendeteksi kecurangan adalah dengan menggunakan rasio keuangan, model terbaru dan sering digunakan saat ini adalah Dechow F-Score. Untuk perusahan notasi khusus yang digunakan dalam penelitian, Dechow F-Score memiliki kemampuan rendah dalam mendeteksi tingkat salah saji. Dengan tujuan membuktikan kemampuan Dechow F-Score, peneliti menggunakan variabel-variabel Fraud Triangle sebagai variabel lainnya yang dianggap memiliki pengaruh terhadap Dechow F-Score. Sampel yang digunakan disediakan oleh BEI berupa perusahaan yang memiliki notasi khusus. Laporan keuangan dari setiap perusahaan dikumpulkan dan diproses dengan statistik menggunakan model regresi linear berganda. Uji yang dilakukan meliputi uji statistik deskriptif, uji korelasi, uji asumsi klasik, dan uji hipotesis. Setelah penelitian dilakukan, variabel independen pressure, rationalization, dan opportunity terbukti tidak memiliki pengaruh terhadap Dechow F-Score. / Fraud has become more common in business world that can be hard to detect. One of the tools that can be used to identify fraud is through financial ratios analysis, a newest and popular model is Dechow F-Score. For the special noted companies that are noted by Indonesia Stock Exchange, Dechow F-Score failed to detect the misstatement or the potential financial statement fraud as the model only detected few of the special noted companies. To test the capabilities of Dechow F-Score in predicting fraud, this research uses The Fraud Triangle variable to see the effect of the variables. The sample used in this research is companies which got noted by the BEI. Financial statements are gathered, extracted, and processed statistically using multiple linear regression. Test model that are used in this research are statistic descriptive analysis, corelation analysis, normality analysis, and hypothesis test. After the research finished, it can be concluded that the Fraud Triangle component pressure, rationalization, and opportunity has no effect on the Dechow F-Score.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | kecurangan; manajemen laba; dechow f-score; fraud triangle; fraud; earning management; dechow f-score; fraud triangle | ||||||||
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 |
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Depositing User: | Jonathan Frian | ||||||||
Date Deposited: | 16 Jan 2023 02:43 | ||||||||
Last Modified: | 05 Jun 2023 05:50 | ||||||||
URI: | http://repository.uph.edu/id/eprint/52546 |
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