ZULFA, FACHRIZKA (2021) PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MODERASI KOMITE AUDIT PADA INDUSTRI PERTAMBANGAN. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this study was to determine the effect of financial stability, ineffective monitoring, change in auditor, and directors changes on fraudulent financial reporting, with the audit committee as moderation. This data collection used a purposive sampling technique and obtained 96 data points from the mining sector listed on the IDX during 2018-2020. The research data is in the form of secondary data from the company's financial statements and was analyzed using the SPSS version 25 program. According to the results of the study, the ineffective monitoring has a significant negative effect on fraudulent financial reporting. Meanwhile, financial stability, change in auditor, and directors changes did not have a positive effect on fraudulent financial reporting. The audit committee can weaken the effect of financial stability, ineffective monitoring, change in auditor, and director changes on fraudulent financial reporting. Keywords: Financial Stability, Ineffective Monitoring, Change in Auditor, Directors Changes, Audit Committee, and Fraudulent Financial Reporting
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 07:32 |
| Last Modified: | 09 Aug 2023 06:43 |
| URI: | http://repository.untar.ac.id/id/eprint/35217 |
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