Yolanda, Devy (2022) pengaruh fraud triangle terhadap kecurangan laporan keuangan. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (80kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (203kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (554kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (814kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (382kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (633kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
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) |
---|---|
Creators: | Creators NIM Email ORCID Yolanda, Devy 01012180138 dy80138@student.uph.edu UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Sihombing, Tanggor NIDN0316076101 tanggor.sihombing@uph.edu |
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 |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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 |