Yolanda, Devy (2022) pengaruh fraud triangle terhadap kecurangan laporan keuangan. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
ABSTRAK Devy Yolanda (01012180138) PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (x. 68 halaman : 2 gambar , 15 tabel, 11 lampiran ) Penelitian ini memiliki tujuan dalam menguji pengaruh fraud triangle terhadap kecurangan laporan keuangan pada S&P Capital IQ. Kecuranga n laporan keuangan diukur dengan menggunakan beneish m-score. Komponen fraud triangle yaitu pressure yang diukur menggunakan financial stability, external pressure, dan financial target. Opportunity diukur dengan menggunakan ineffective monitoring, serta rationalization diukur dengan menggunakan change in auditor. Penelitian ini menggunakan purposive sampling dalam pengambilan sampel dan menggunakan model regresi linear berganda. Data observasi sebanyak 95 perusahaan atau 285 firm-year dari seluruh perusahaan publik yang bergerak dalam sektor consumer yang terdaftar di S&P Capital IQ pada periode 2019 sampai 2021. Hasil dari penelitian menunjukkan bahwa financial stability, external pressure, dan financial target memiliki pengaruh positif terhadap kecurangan laporan keuangan. Sedangkan, ineffective monitoring dan change in auditor tidak memiliki pengaruh terhadap kecurangan laporan keuangan. Referensi: 46 (1953-2022) Kata kunci: fraud triangle, kecurangan laporan keuangan, kesempatan, tekanan, rasionalisasi
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | fraud triangle ; kecurangan laporan keuangan ; kesempatan ; tekanan ; rasionalisasi | ||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
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| 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: | DEVY YOLANDA | ||||||||
| Date Deposited: | 19 Jan 2023 03:21 | ||||||||
| Last Modified: | 19 Jan 2023 03:21 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/52792 |
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