Pengaruh fraud triangle dalam pendeteksian financial statement fraud pada perusahaan transportasi yang terdaftar di bursa efek Indonesia tahun 2018-2020

Nugroho, Febry Aditya (2022) Pengaruh fraud triangle dalam pendeteksian financial statement fraud pada perusahaan transportasi yang terdaftar di bursa efek Indonesia tahun 2018-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian dilakukan dengan tujuan untuk membahas mengenai pengaruh fraud triangle dalam mendeteksi terjadinya kecurangan pada laporan keuangan perusahaan yang bergerak dibidang transportasi dalam periode keuangan tahun 2018 – 2020. Variabel yang diuji dalam penelitian ini adalah financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, dan rationalization. Penelitian ini menggunakan sampel sejumlah 162 data yang berasal dari 54 perusahaan yang bergerak di sektor transportasi dan terdaftar di S&P Capital IQ dan Bursa Efek Indonesia. Pengujian dilakukan menggunakan Stata Versi 16, dan menunjukan hasil bahwa variabel Independent financial stability pressure, personal financial need, financial target, dan rationalization memiliki pengaruh positif terhadap terjadinya kecurangan pada laporan keuangan. Variabel independent excessive pressure dan ineffective control memiliki pengaruh yang negatif pada terjadinya kecurangan pada laporan keuangan
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Nugroho, Febry Aditya
01017200036
Nugrohoaditya@outlook.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Sihombing, Tanggor
0316076101
tanggor.sihombing@uph.edu
Uncontrolled Keywords: financial statement fraud; fraud triangle; kecurangan pada laporan keuangan
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: FEBRY ADITYA NUGROHO
Date Deposited: 25 Jul 2022 03:35
Last Modified: 16 Sep 2022 02:56
URI: http://repository.uph.edu/id/eprint/48973

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