TY  - GEN
CY  - FAKULTAS EKONOMI DAN BISNIS 
ID  - eprints22374
UR  - http://digilib.unila.ac.id/22374/
A1  - MAFIANA ANNISYA , 1211031058
Y1  - 2016/05/09/
N2  - Penelitian ini bertujuan untuk menganalisis faktor ? faktor kecurangan laporan
keuangan dengan analisis fraud diamond yang dikemukakan oleh Wolfe dan
Hermanson (2004). Penelitian ini menganalisis pengaruh variabel pressure
dengan proksi financial stability, external pressure, financial target, opportunity
dengan proksi nature of industry, razionalization dengan proksi opini audit, dan
capability dengan proksi pergantian direksi terhadap fraudulent financial
statement.
Sampel penelitian ini adalah sebanyak 27 perusahaan sektor properti dan real
estate yang listing di Bursa Efek Indonesia pada periode 2010-2014. Jenis data
yang digunakan adalah data sekunder berupa laporan tahunan perusahaan yang
dijadikan sampel. Alat uji data menggunakan software SPSS 21 meliputi analisis
deskriptif, uji asumsi klasisk, regresi linear berganda, uji koefisien determinasi, uji
signifikansi simultan, dan uji signifikan parameter individual.
Hasil penelitian menunjukkan bahwa variabel financial stability yang diukur
dengan rasio perubahan total aset terbukti berpengaruh positif terhadap fraudulent
financial statement. Penelitian ini tidak membuktikan variabel external pressure
yang diukur dengan rasio leverage, financial target yang diukur dengan return on
asset, nature of industry yang diukur dengan rasio perubahan persediaan,opini
audit yang diukur dengan diperolehnya opini wajar tanpa pengecualian dengan
bahasa penjelas, dan capablity yang diukur dengan perubahan direksi berpengaruh
terhadap fraudulent financial statement.
Kata Kunci: Fraud, Fraud Diamond, Fraudulent Financial Statement

ABSTRACT

The objective of this research is to analyzed factors of fraudulent financial
statement with fraud diamond that develop by Wolfe and Hermanson (2004). This
research is to analyzed influence of variable pressure which proxied by financial
stability, external pressure,and financial target, opportunity which proxied by
nature of industry, razionalization which proxied by audit opinion, and capability
which proxied by change of directors with fraudulent financial statement.
The sample used in this research are 27 companies of property and real estate
sector that listed in Indonesian Stock Exchange on the period 2010? 2014. The
type data that used are secondary data, from the annual reports of
companiessample. Data testing instrument uses SPSS 21 software, that consist of
descriptive statistic analyzes, classical assumption test, multiple linear regression,
determination coefficient test, simultaneous significant test, and significant
parameters individually test.
The result of this research showed that financial stability variable that measured
with change in total asset ratio has positive influence on the fraudulent financial
statement. The research does not prove that external pressure variable which
measured with leverage ratio, financial target which measured with return on
asset, nature of industry which measured with change in inventory ratio, audit
opinion which measured by obtaining unqualified opinion with explanatory
languange, and capability which measured with change of directors has an
influence on the fraudulent financial statement.
Keyword:Fraud, Fraud Diamond, Fraudulent Financial Statement
PB  - UNIVERSITAS LAMPUNG
TI  - 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)
AV  - restricted
ER  -