Novianty, Firly Erlinda (2025) ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
This research is entitled “Fraud Diamond Analysis in Detecting Financial Statement Fraud (Case Study of Mining Sector Companies Listed on the IDX in 2019-2023)”. This study aims to analyze the factors that encourage financial statement fraud with fraud diamond analysis. This study analyzes the effect of financial targets (ROA), external pressure (LEV), supervisory ineffectiveness (BDOUT), auditor turnover (AUDCHANGE), and change of directors (DCHANGE) on financial statement fraud in mining sector companies in 2019-2023. This research uses quantitative methods. The population of this study are mining sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research uses quantitative methods. Sampling was carried out using purposive sampling technique so that a sample of 22 companies was obtained. The method used is the classical assumption test, multiple regression analysis and hypothesis testing with the T test, and the coefficient of determination (R2) using the help of the SPSS version 21 for Windows application. The results of this study conclude that External Pressure has a positive effect on Financial Statement Fraud. This study also states that Financial Target, Ineffective Monitoring, Change in Auditor and Change in Director have a negative effect on Financial Statement Fraud.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Financial Statement Fraud, Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director. |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | NOVIANTY ERLINDA FIRLY |
| Date Deposited: | 15 May 2025 06:05 |
| Last Modified: | 15 May 2025 06:05 |
| URI: | http://eprint.unipma.ac.id/id/eprint/3053 |
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