Al Falaqi, Rafi Abdul Rosyid (2023) Analisis Fraud Diamond Terhadap Pendeteksian Financial Statement Fraud Dengan Corporate Governance Sebagai Variabel Moderasi ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (COVER)
1613010156-COVER.pdf Download (1MB) | Preview |
|
|
Text (BAB 1)
1613010156-BAB1.pdf Download (414kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (BAB 2)
1613010156-BAB2.pdf Restricted to Registered users only until 6 June 2025. Download (654kB) |
|
|
Text (BAB 3)
1613010156-BAB3.pdf Restricted to Registered users only until 6 June 2025. Download (679kB) |
|
|
Text (BAB 4)
1613010156-BAB4.pdf Restricted to Registered users only until 6 June 2025. Download (762kB) |
|
|
Text (BAB 5)
1613010156-BAB5.pdf Download (312kB) | Preview |
|
|
Text (DAFTAR PUSTAKA)
1613010156-DAFTAR PUSTAKA.pdf Download (465kB) | Preview |
|
|
Text (LAMPIRAN)
1613010156-LAMPIRAN.pdf Restricted to Registered users only until 6 June 2025. Download (539kB) |
Abstract
This study aims to determine the effect of fraud diamond on the detection of financial statement fraud with corporate governance as a moderating variable. the object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2015-1019 period. The independent variables used in this study are fraud diamond, namely pressure, opportunity, rationalization, and capability. The technique in selecting samples is judgement purposive sampling. The method in this analysis uses multiple linear regression and moderate reggretion analysis (MRA). The results showed that pressure has a positive effect on the detection of financial statement fraud with corporate governance as a moderating variable. Meanwhile, opportunity, rationalisation, and capability have no positive effect on the detection of financial statement fraud with corporate governance as a moderating variable.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rosyid Rafi abdul Al Falaqi | ||||||||
| Date Deposited: | 06 Jun 2023 02:06 | ||||||||
| Last Modified: | 06 Jun 2023 02:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/14621 |
Actions (login required)
 |
View Item |