?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENDETEKSIAN+FRAUDULENT+FINANCIAL+STATEMENT%0D%0ADENGAN+ANALISIS+FRAUD+DIAMOND+(Studi+Empiris+Perusahaan+Jasa%0D%0ASektor+Properti+dan+Real+Estate+yang+Terdaftar+di+Bursa+Efek+Indonesia%0D%0ATahun+2010-2014)&rft.creator=MAFIANA+ANNISYA+%2C+1211031058&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+faktor+%E2%80%93+faktor+kecurangan+laporan%0D%0Akeuangan+dengan+analisis+fraud+diamond+yang+dikemukakan+oleh+Wolfe+dan%0D%0AHermanson+(2004).+Penelitian+ini+menganalisis+pengaruh+variabel+pressure%0D%0Adengan+proksi+financial+stability%2C+external+pressure%2C+financial+target%2C+opportunity%0D%0Adengan+proksi+nature+of+industry%2C+razionalization+dengan+proksi+opini+audit%2C+dan%0D%0Acapability+dengan+proksi+pergantian+direksi+terhadap+fraudulent+financial%0D%0Astatement.%0D%0ASampel+penelitian+ini+adalah+sebanyak+27+perusahaan+sektor+properti+dan+real%0D%0Aestate+yang+listing+di+Bursa+Efek+Indonesia+pada+periode+2010-2014.+Jenis+data%0D%0Ayang+digunakan+adalah+data+sekunder+berupa+laporan+tahunan+perusahaan+yang%0D%0Adijadikan+sampel.+Alat+uji+data+menggunakan+software+SPSS+21+meliputi+analisis%0D%0Adeskriptif%2C+uji+asumsi+klasisk%2C+regresi+linear+berganda%2C+uji+koefisien+determinasi%2C+uji%0D%0Asignifikansi+simultan%2C+dan+uji+signifikan+parameter+individual.%0D%0AHasil+penelitian+menunjukkan+bahwa+variabel+financial+stability+yang+diukur%0D%0Adengan+rasio+perubahan+total+aset+terbukti+berpengaruh+positif+terhadap+fraudulent%0D%0Afinancial+statement.+Penelitian+ini+tidak+membuktikan+variabel+external+pressure%0D%0Ayang+diukur+dengan+rasio+leverage%2C+financial+target+yang+diukur+dengan+return+on%0D%0Aasset%2C+nature+of+industry+yang+diukur+dengan+rasio+perubahan+persediaan%2Copini%0D%0Aaudit+yang+diukur+dengan+diperolehnya+opini+wajar+tanpa+pengecualian+dengan%0D%0Abahasa+penjelas%2C+dan+capablity+yang+diukur+dengan+perubahan+direksi+berpengaruh%0D%0Aterhadap+fraudulent+financial+statement.%0D%0AKata+Kunci%3A+Fraud%2C+Fraud+Diamond%2C+Fraudulent+Financial+Statement%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+research+is+to+analyzed+factors+of+fraudulent+financial%0D%0Astatement+with+fraud+diamond+that+develop+by+Wolfe+and+Hermanson+(2004).+This%0D%0Aresearch+is+to+analyzed+influence+of+variable+pressure+which+proxied+by+financial%0D%0Astability%2C+external+pressure%2Cand+financial+target%2C+opportunity+which+proxied+by%0D%0Anature+of+industry%2C+razionalization+which+proxied+by+audit+opinion%2C+and+capability%0D%0Awhich+proxied+by+change+of+directors+with+fraudulent+financial+statement.%0D%0AThe+sample+used+in+this+research+are+27+companies+of+property+and+real+estate%0D%0Asector+that+listed+in+Indonesian+Stock+Exchange+on+the+period+2010%E2%80%93+2014.+The%0D%0Atype+data+that+used+are+secondary+data%2C+from+the+annual+reports+of%0D%0Acompaniessample.+Data+testing+instrument+uses+SPSS+21+software%2C+that+consist+of%0D%0Adescriptive+statistic+analyzes%2C+classical+assumption+test%2C+multiple+linear+regression%2C%0D%0Adetermination+coefficient+test%2C+simultaneous+significant+test%2C+and+significant%0D%0Aparameters+individually+test.%0D%0AThe+result+of+this+research+showed+that+financial+stability+variable+that+measured%0D%0Awith+change+in+total+asset+ratio+has+positive+influence+on+the+fraudulent+financial%0D%0Astatement.+The+research+does+not+prove+that+external+pressure+variable+which%0D%0Ameasured+with+leverage+ratio%2C+financial+target+which+measured+with+return+on%0D%0Aasset%2C+nature+of+industry+which+measured+with+change+in+inventory+ratio%2C+audit%0D%0Aopinion+which+measured+by+obtaining+unqualified+opinion+with+explanatory%0D%0Alanguange%2C+and+capability+which+measured+with+change+of+directors+has+an%0D%0Ainfluence+on+the+fraudulent+financial+statement.%0D%0AKeyword%3AFraud%2C+Fraud+Diamond%2C+Fraudulent+Financial+Statement&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2016-05-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22374%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22374%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22374%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBHASAN.pdf&rft.identifier=++MAFIANA+ANNISYA+%2C+1211031058++(2016)+PENDETEKSIAN+FRAUDULENT+FINANCIAL+STATEMENT+DENGAN+ANALISIS+FRAUD+DIAMOND+(Studi+Empiris+Perusahaan+Jasa+Sektor+Properti+dan+Real+Estate+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2010-2014).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F22374%2F