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INVESTIGASI PENGARUH FRAUD DIAMOND DALAM MENILAI KECURANGAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017– 2020.

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ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wiranti Utami This study aims to examine the ability of the Fraud Diamond Theory proposed by Wolfe and Hermanson (2004) to detect financial statement fraud. Meanwhile, there are four categories of Fraud Diamond Theory, financial stability, change in auditor, ineffective monitoring, and change in director. The population of this study is consumption sector companies listed on the Indonesia Stock Exchange 2017 – 2020. In addition, the data analysis technique used is logistic analysis with SPSS 25. The results of the study conclude that financial stability and ineffective monitoring have a significant effect on financial statement fraud. Meanwhile, the change in auditor and the change of director did not have a significant effect on fraudulent financial statements. However, financial stability, changes in auditor, ineffective monitoring, and the change of director simultaneously have an effect on fraudulent financial statements Keywords: Fraud diamond, financial stability, change in auditor, ineffective monitoring, change in director, fraudulent financial statments

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Inventory Code Barcode Call Number Location Status
2207003308T77382T773822022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T773822022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvi, 69 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.320 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
laporan keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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