ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN
The research is aimed to examine the effect of pressure and opportunity in Fraud Triangle on financial statements fraud. The research used secondary data in the form of corporate annual statements listed on Indonesia Stock Exchange in the period 2001-2010. The research...
| Main Authors: | , |
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: |
| _version_ | 1826049063385038848 |
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| author | , DEVIANA ROSITA , Prof. Dr. Goedono, M.B.A., CMA. |
| author_facet | , DEVIANA ROSITA , Prof. Dr. Goedono, M.B.A., CMA. |
| author_sort | , DEVIANA ROSITA |
| collection | UGM |
| description | The research is aimed to examine the effect of pressure and opportunity in
Fraud Triangle on financial statements fraud.
The research used secondary data in the form of corporate annual
statements listed on Indonesia Stock Exchange in the period 2001-2010. The
research used 72 companies with details of 21 companies made fraudulent
financial statements and 51 companies with no fraudulent financial statements.
The hypothesis testing used logistic regression method.
The research result indicates that financial stability, financial targets and
ineffective monitoring put effects on fraudulent financial reporting. |
| first_indexed | 2024-03-13T23:39:54Z |
| format | Thesis |
| id | oai:generic.eprints.org:133639 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:39:54Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1336392016-03-04T07:54:34Z https://repository.ugm.ac.id/133639/ ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN , DEVIANA ROSITA , Prof. Dr. Goedono, M.B.A., CMA. ETD The research is aimed to examine the effect of pressure and opportunity in Fraud Triangle on financial statements fraud. The research used secondary data in the form of corporate annual statements listed on Indonesia Stock Exchange in the period 2001-2010. The research used 72 companies with details of 21 companies made fraudulent financial statements and 51 companies with no fraudulent financial statements. The hypothesis testing used logistic regression method. The research result indicates that financial stability, financial targets and ineffective monitoring put effects on fraudulent financial reporting. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , DEVIANA ROSITA and , Prof. Dr. Goedono, M.B.A., CMA. (2014) ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74371 |
| spellingShingle | ETD , DEVIANA ROSITA , Prof. Dr. Goedono, M.B.A., CMA. ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title | ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title_full | ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title_fullStr | ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title_full_unstemmed | ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title_short | ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN |
| title_sort | analisis faktor tekanan dan peluang dalam fraud triangle terhadap perilaku kecurangan pelaporan keuangan |
| topic | ETD |
| work_keys_str_mv | AT devianarosita analisisfaktortekanandanpeluangdalamfraudtriangleterhadapperilakukecuranganpelaporankeuangan AT profdrgoedonombacma analisisfaktortekanandanpeluangdalamfraudtriangleterhadapperilakukecuranganpelaporankeuangan |