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dc.contributor.advisorErlina
dc.contributor.advisorBukit, Rina
dc.contributor.authorSyahputra, Edi
dc.date.accessioned2019-02-21T02:42:17Z
dc.date.available2019-02-21T02:42:17Z
dc.date.issued2019
dc.identifier.otherAkhmad Danil
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/11754
dc.description167017066en_US
dc.description.abstractThe objective oj the research was to find out and to analyze the Influence oj fillOncial targets, filll1ltCial stability, extemal pressure, nature oj industry, Ineffective monitoring, change in auditor, ralionallzation, and capability on financial stalement fraud simultaneously and partially in manuJacture companies listed in BEl (Indonesia Stock Exchange). The popuJaiion was /39 mtJlDljacture companies listed in BEl in the period oJ20I0-2017, and all oj them were used as the samples within 8 years conJtcutively (census sampling) with the total observallons oj 1, 112. The result oj the research showed thai financial targets, filll1ltCial stability, exJernal pressure, nature oj industry, ineffective monitoring, change in audiliJr, ralionalizalion, and capability simulumeously had significant influence on fillQ7lCial statemelll fraud. Parlially, financial targets, jinaw:lal stability, exJemal pressure, lIlltIIre oj industry, i1Ieffective monitoring, rationaiizalion, and capability hand positive and had significant irrfluence on financial statemelll fraud. while change in auditor had negative but significant irrfluence on filll1ltCial statemelll fraud.en_US
dc.description.abstractTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial targets, financial stability, external preasure, nature of industry, ineffective monitoring, change in auditor, rationalization, dan capability, terhadap financial statement fraud secara simultan dan parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan yang masuk dalam sektor Manufaktur di Bursa Efek Indonesia (BEI) periode 2010 – 2017. Sampel dalam penelitian ini menggunakan teknik Sampling Jenuh (Sensus), maka dari populasi sebanyak 139 perusahaan akan dijadikan sebagai sampel seluruhnya selama 8 tahun berturutturut sehingga total pengamatan adalah 1.112. Hasil pengujian hipotesis membuktikan bahwa financial targets, financial stability, external preasure, nature of industry, ineffective monitoring, change in auditor, rationalization, dan capability, secara simultan berpengaruh signifikan terhadap financial statement fraud. Secara parsial, financial targets, financial stability, external preasure, nature of industry, ineffective monitoring, rationalization, dan capability, berpengaruh positif signifikan terhadap financial statement fraud, dan change in auditor berpengaruh negatif signifikan terhadap financial statement fraud.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectFinancial Targets
dc.subjectFinancial Stability
dc.subjectExternal Pressure
dc.subjectNature of Industry
dc.subjectIneffective Monitoring
dc.subjectChange in Auditor
dc.subjectRationalization
dc.subjectCapability
dc.subjectFinancial Statement Fraud
dc.titleAnalisis Pengaruh Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010 - 2017en_US
dc.typeTesis Magisteren_US


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