SANTOSA, ANGGORO BUDI (2023) PENGARUH TEORI FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN INDEKS PEFINDO25 YANG TERDAFTAR DI BEI SELAMA 2019 - 2022). Masters thesis, Universitas Tarumanagara.
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Abstract
Fraudulent financial reporting adalah tindakan dengan disengaja sehingga menimbulkan kerugian bagi pengguna laporan keuangan. Salah satu cara untuk menjelaskan penyebab kecurangan pelaporan keuangan adalah teori fraud diamond. Teori diamond penipuan mencakup empat elemen: pressure, opportunity, rationalization dan capability. Penelitian ini bertujuan untuk mengetahui pengaruh antara elemen dalam teori fraud diamond terhadap fraudulent financial reporting baik secara parsial dan simultan. Populasi pada penelitian ini yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia dan yang terdaftar kedalam pefindo25 pada tahun 2019-2022 dengan sample 9 perusahaan dengan total 4 tahun di dapat 36 dengan teknik pengambilan sampel mengunakan teknik purposive sampling. Penelitian ini menggunakan teknik analisis regresi logistik biner pada alat IBM SPSS 23. Hasil penelitian membutikan bahwa pressure, opportunity, rationalization, dan capability tidak berpengaruh signifikan terhadap fraudulent financial reporting. Kata Kunci : Fraud Diamond, Fraudulent Financial Statement, Stabilitas Keuangan, Tekanan Ekternal, Ketidakefektifan Pengawasan. Fraudulent financial reporting is an intentional action that causes losses to users of financial reports. One way to explain the causes of fraudulent financial reporting is the fraud diamond theory. The diamond theory of fraud includes four elements: pressure, opportunity, rationalization and capability. This research aims to determine the influence of elements in the diamond fraud theory on fraudulent financial reporting both partially and simultaneously. The population in this study is all companies listed on the Indonesian Stock Exchange and those listed on pefindo25 in 2019-2022 with a sample of 9 companies with a total of 4 years and 36 were obtained using a purposive sampling technique. This research uses binary logistic regression analysis techniques on the IBM SPSS 23 tool. The research results show that pressure, opportunity, rationalization and capability do not have a significant effect on fraudulent financial reporting. Keyword : Fraud Diamond, Fraudulent Financial Statement, Financial stability, External Pressure, Ineffectiveness of Supervision
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 08 Aug 2024 06:49 |
| Last Modified: | 08 Aug 2024 06:49 |
| URI: | http://repository.untar.ac.id/id/eprint/43774 |
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