ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) TAHUN 2017 -2018

SINULINGGA, YESICHA (2020) ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) TAHUN 2017 -2018. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ditemukan peningkatan pada pengaduan kasus hukum sektor property dan real estate oleh konsumen ke Yayasan Lembaga Konsumen Indonesia. Sektor property dan real estate masuk ketiga pengaduan terbesar sebanyak 642 pengaduan 9% diantaranya tentang kecurangan laporan keuangan.Penelitian ini bertujuan untuk menguji pengaruh fraud diamond terhadap Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan property dan real estate yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2017 sampai 2018. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 40 perusahaan dengan pengamatan selama 2 tahun. Berdasarkan metode purposive sampling, total sampel yang diperoleh adalah 80. Metode analisis data penelitian ini menggunakan metode analisis regresi logistik. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang diunduh dari www.idx.co.id. Analisis data yang digunakan adalah regresi logistik menggunakan alat bantu SPSS24.0. Hasil pengujian penelitian ini menunjukkan nilai signifikansi bahwa financial stability0.649, external pressure0.142, financial target 0.658, nature of industry 0.750, opini audit 0.999, dan pergantian direksi 0.545. Kesimpulan penelitian ini adalah bahwa financial stability, external pressure, financial target, nature of industry, opini audit, dan pergantian direksi tidak berpengaruh terhadap fraudulent financial statement.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Anggriyaninidn0010087414
Keywords: Fraudulent Financial Statement , Beneish M-Score, Fraud Triangle, Fraud Diamond, Financial Stability, Financial Target, External Pressure, Nature of Industry, Rationalization, Capability
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 06 Apr 2021 01:34
URI: http://digilib.unimed.ac.id/id/eprint/41713

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