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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

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      ABSTRACT (12.35Kb)
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      BAB II (623.3Kb)
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      LAMPIRAN (371.5Kb)
      Date
      2018-04-20
      Author
      PRAMESTY, PUKIS AYU
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      Abstract
      This study aims to analyze the factors that affect the financial statements fraud by using the fraud diamond model. Proxies used in this study are financial stability, external pressure, financial targets, ineffective monitoring, external audit quality, change in auditors and direction changes. The research was conducted using quantitative method using secondary data. The secondary data comes from the list of companies subject to sanctions and cases of the Otorisasi Jasa Keuangan (OJK) and the annual report of public companies listed on the Indonesia Stock Exchange (BEI) during the period 2011-2015. Sample selection method used was purposive sampling to the sample in accordance with the required criteria. This study uses 840 samples of 120 companies. The research uses logistic regression statistical tools because the dependent variable was dummy variable (non metric), while the independent variable was metric and non metric variable. The test results show that financial stability, external pressure, financial target, external audit quality, change in auditor, and change of directors do not influence financial statement fraud. While ineffective monitoring has a significant positive effect on financial statement fraud.
      URI
      http://repository.umy.ac.id/handle/123456789/19586
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      • Department of Accounting

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