Pengaruh Fraud Diamond terhadap Pendeteksian Financial Statement Fraud pada Perusahaan Sektor Finansial yang terdaftar di BEI 2021

Stefani, Margaretha (2023) Pengaruh Fraud Diamond terhadap Pendeteksian Financial Statement Fraud pada Perusahaan Sektor Finansial yang terdaftar di BEI 2021. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Riset yang dilakukan memiliki sasaran dalam menganalisis tekanan, peluang, rasionalisasi, dan kapabilitas dalam perannya untuk mendeteksi kecurangan pada laporan keuangan. Riset dilakukan berdasarkan metode kuantitatif. Perusahaan yang dipilih untuk sampel yaitu perusahaan sektor finansial dengan jumlah 68 perusahaan. Sampel dipilih dengan cara purposive sampling. Data dianalisis dengan cara regresi linear berganda. Riset dalam penelitian ini menemukan target finansial memberikan efek dalam mendeteksi terjadinya tindakan manipulatif pada laporan keuangan, begitu juga dengan peluang berbuat manipulasi. Sedangkan untuk stabilitas finansial, tekanan pihak luar, rasionalisasi, dan kapabilitas tidak memberikan efek dalam mendeteksi terjadinya tindakan manipulatif pada laporan keuangan. Kata Kunci: Pressure, Opportunity, Rationalization, Capability, Financial Statement Fraud. ABSTRACT The research conducted has the purpose of analyzing pressures, opportunities, rationalizations, and capabilities in their role in detecting fraud in financial reports. Research conducted based on quantitative methods. The companies selected for the sample are financial sector companies with a total of 68 companies. Samples were selected by means of purposive sampling. Data were analyzed by means of multiple linear regression. Research in this study found that financial targets have an effect in detecting manipulative actions in financial reports, as well as opportunities for manipulation. Meanwhile, for financial stability, external pressure, rationalization, and capability have no effect in detecting manipulative actions in financial reports. Keywords: Pressure, Opportunity, Rationalization, Capability, Financial Statement Fraud.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Pressure, Opportunity, Rationalization, Capability, Financial Statement Fraud.
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Margaretha Stefani UWKS
Date Deposited:	06 Apr 2023 06:20
Last Modified:	06 Apr 2023 06:20
URI:	http://erepository.uwks.ac.id/id/eprint/14185

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