| dc.contributor.advisor | FATMANINGRUM,ERNI SURYANDARI | |
| dc.contributor.author | SAPUTRA, RIZAL ANGGRIAWAN | |
| dc.date.accessioned | 2017-01-20T03:06:25Z | |
| dc.date.available | 2017-01-20T03:06:25Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8660 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh fraud indicators terhadap
fraudulent financial statement pada perusahaan publik nonkeuangan yang listed di
Bursa Efek Indonesia (BEI) periode 2013-2015. Variabel yang digunakan pada
penelitian ini adalah stabilitas keuangan, tekanan eksternal, target keuangan, hutang,
likuiditas, tingkat kinerja, efektivitas pengawasan, kualitas auditor eksternal,
perubahan auditor dan perubahan direksi.
Penelitian ini dilakukan dengan metode kuantitatif menggunakan data
sekunder. Data sekunder tersebut berasal dari laporan tahunan perusahaan
nonkeuangan yang listed di BEI. Populasi penelitian ini adalah perusahaan yang
listed di BEI periode 2013-2015, kemudian sampel diambil berdasarkan metode
purposive sampling dengan kriteria perusahaan nonkeuangan, memiliki data yang
dibutuhkan dalam penelitian, mengalami peningkatan penjulan dan laba dan
menyajikan laporan dengan mata uang rupiah. Penelitian ini menggunakan alat
statistika regresi linier berganda.
Hasil penelitian menunjukkan bahwa fraud indicators stabilitas keuangan,
hutang, dan perubahan direksi berpengaruh positif terhadap fraudulent financial
statement, sedangkan fraud indicators target keuangan, tekanan eskternal, likuditas,
tingkat kinerja, efektivitas pengawas, kualitas auditor eksternal dan perubahan auditor
tidak berpengaruh terhadap fraudulent financial statement. | en_US |
| dc.description.abstract | This study aimed to examine the effect of fraud indicators against fraudulent
financial statement on non-financial public companies listed on the Indonesian Stock
Exchange (BEI) in the period 2013-2015. The variables used in this research is
financial stability, external pressures, financial targets, debt, liquidity, level of
performance, the effectiveness of supervision, the quality of the external auditor,
auditor changes and change of directors.
This research was conducted by quantitative methods using secondary data.
The secondary data derived from the annual reports non-financial companies listed
on the Stock Exchange. The population of this research is a company listed on the
Stock Exchange 2013-2015 period, and then the sample was taken by purposive
sampling method with the criteria of non-financial companies, have the required data
in the study, increased sales and profit and presents a report to the currency. This
study uses multiple linear regression statistical tools.
The results showed that the fraud indicators of financial stability, debt, and
changes in directors positive influence on fraudulent financial statements, while the
fraud indicators financial targets, the pressure is external, liquidity, level of
performance, effectiveness watchdog, the quality of the external auditor and changes
in auditor has no effect on fraudulent financial statement | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | fraud indicators, fraudulent financial statement, fraud triangle, fraud diamond, F-Score. Keywords: indicators of fraud, fraudulent financial statements, fraud triangle, diamond fraud, F-Score | en_US |
| dc.title | PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan yang Listed di BEI Tahun 2013-2015) | en_US |
| dc.type | Thesis
SKR
511 | en_US |
