| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Mardiani, Syifa |
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| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Maemunah, Mey |
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| dc.date |
2017-08-14 |
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| dc.date.accessioned |
2019-09-12T07:04:46Z |
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| dc.date.available |
2019-09-12T07:04:46Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8681 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24539 |
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| dc.description |
This study aims to determine the effect of fraud diamond by using six varieties of proxies, namely financial stability, external pressure, financial targets, ineffective monitoring, auditor turnover and directors change to the detection of financial statement fraud by using discretionary accrual profit management by adding audit committee as moderation variable . This research uses samples of 8 pharmaceutical sub-companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. The type of data used is secondary data, in the form of annual reports of companies listing on the IDX during the period 2010-2012. Hypothesis testing is done by multiple linear regression method with SPSS 17 software. The result of this research shows that the fraud diamond by using six proxy variables namely financial stability, external pressure, financial target, ineffective monitoring, change of auditor and change of directors have influence to financial statement fraud . This study proves that audit committee variables are able to moderate the effect of fraud diamond on the detection of financial statement fraud. Suggestions for subsequent research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that might influence the financial fraud detection action, it is recommended to use other moderating variables. |
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| dc.description |
Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond dengan menggunakan enam variebel proksi yaitu financial stability, external pressure, financial target, ineffective monitoring, pergantian auditor dan pergantian direksi terhadap pendeteksian financial statement fraud dengan menggunakan manajemen laba model discretionarry accrual dengan menambahkan komite audit sebagai variabel moderasi.Penelitian ini menggunakan sampel sebanyak 8 perusahaan sub sektor farmasi yang listing di Bursa Efek Indonesia (BEI) periode 2012-2016. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang listing di BEI selama periode 2010-2012. Pengujian hipotesis dilakukan dengan metode regresi linier berganda dengan software SPSS 17. Hasil dari penelitian ini menunjukkan bahwa fraud diamond dengan menggunakan enam variabel proksi yaitu financial stability, external pressure, financial target, ineffective monitoring, pergantian auditor dan pergantian direksi memiliki pengaruh terhadap financial statement fraud. Penelitian ini membuktikan bahwa variabel komite audit mampu memoderasi pengaruh fraud diamond terhadap pendeteksian financial statement fraud. Saran bagi penelitian selanjutnya untuk menggunakan perusahaan sektor lain untuk penelitian, menggunakan metode penentuan sampel selain purvosive sampling, mengganti variabel independen lain yang mungkin mempengaruhi tindakan pendeteksian financial statement fraud, disarankan menggunakan variabel moderasi lainnya. |
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| dc.format |
application/pdf |
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| dc.language |
ind |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8681/pdf |
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| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 476-484 |
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| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 476-484 |
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| dc.source |
2460-6561 |
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| dc.subject |
Accounting |
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| dc.subject |
Fraud triangle, Fraud Diamond, Financial Statement Fraud, Audit Committee. |
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| dc.subject |
Akuntansi |
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| dc.subject |
Fraud triangle, Fraud Diamond, Financial Statement Fraud, Komite Audit. |
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| dc.title |
The effect of diamond fraud on the detection of fraudulent financial statements with the audit committee as a moderating variable |
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| dc.title |
Pengaruh Fraud Diamond Terhadap Pendeteksian Financial Statement Fraud dengan Komite Audit Sebagai Variabel Moderasi |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
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