| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Suprayogi, Bagas |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-08-29 |
|
| dc.date.accessioned |
2021-03-15T04:01:33Z |
|
| dc.date.available |
2021-03-15T04:01:33Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24500 |
|
| dc.identifier |
10.29313/.v6i2.24500 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29524 |
|
| dc.description |
Abstract.This study aims to determine the effect of fraud diamond by using seven variables of proxy namely financial stability, external pressure, financial targets, ineffective monitoring, nature of industry, audit opinion, and change of directors to detection of fraudulent financial statements using the beneish m-score model. This study used a sample of 11 state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive research method with a quantitative approach. Hypothesis testing is done by multiple linear regression methods using SPSS version 26. The results showed that fraud diamond with seven variables of proxy has no effect on the detection of fraudulent financial statements. Keywords: Fraud Triangle, Fraud Diamond, Fraudulent Financial Statements DetectionAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond dengan menggunakan tujuh variabel proksi, yaitu financial stability, external pressure, financial target, ineffective monitoring, nature of industry, opini audit, dan pergantian direksi terhadap pendeteksian kecurangan laporan keuangan dengan menggunakan beneish m-score model. Penelitian ini menggunakan sampel sebanyak 11 perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia pada periode tahun 2014-2018. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Pengujian Hipotesis dilakukan dengan metode regresi linear berganda menggunakan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa fraud diamond dengan tujuh variabel proksi tidak memiliki pengaruh terhadap pendeteksian kecurangan laporan keuangan.Kata Kunci: Fraud Triangle, Fraud Diamond, Pendeteksian Kecurangan Laporan Keuangan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24500/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 802-807 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 802-807 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Fraud Triangle, Fraud Diamond, Pendeteksian Kecurangan Laporan Keuangan. |
|
| dc.title |
Pengaruh Fraud Diamond terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|