?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FRAUD+DIAMOND+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+(Studi+Empiris+Perusahaan+Manufaktur+Pada+Bursa+Efek+Indonesia+Tahun+2012-2014+)%0D%0A&rft.creator=GUSTIA+WIDIYANTI%2C+1111031051&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+dilatarbelakangi+banyaknya+peristiwa+kecurangan+pada+laporan+keuangan+yang+terjadi+pada+perusahaan-perusahaan.+Kecurangan+tersebut+didasari+oleh+adanya+praktik+manajemen+laba+yang+dilakukan+para+manager+ataupun+CEO+dengan+kemampuannya+tersebut+sengaja+melakukan+kecurangan+dimana+hal+tersebut+bertujuan+untuk+mempertahankan+nama+baik+perusahaan+agar+performa+keuangan+perusahaan+terlihat+baik+di+mata+publik.+Kasus+yang+terjadi+di+Indonesia+PT+Kimia+Farma+Tbk+terbukti+melakukan+memanipulasi+laporan+keuangan.+Penelitian+ini+menganalisis+variabel-variabel+yang+mempengaruhi+terjadinya+kecurangan+pada+laporan+keuangan+dengan+menggunakan+konsep+Fraud+Diamond+yang+dikemukakan+oleh+Wolfe+dan+Hermanson+(2004).+Konsep+tersebut+terdiri+dari+empat+elemen+%2Cyaitu+elemen+pertama+pressure+(tekanan)+dengan+variabel+Financial+stability%2C+Financial+Target+dan+External+Pressure.+Elemen+kedua+Opportunity+(Kesempatan)+dengan+variabel+Effectife+Monitoring.+Elemen+ketiga+Rationalization+(rasionalisasi)+dengan+variabel+Auditor+Change+dan+Rationalization+yang+diproksikan+dengan+TATA.+Dan+keempat+Elemen+Capability+(kemampuan)+dengan+variabel+capability+yang+diprosikan+dengan+pergantian+CEO.%0D%0A%0D%0ASampel+penelitian+ini+menggunakan+32+Perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indoesia+pada+tahun+2012-2014.+data+yang+digunakan+adalah+data+sekunder+yang+berupa+laporan+tahunan+perusahaan+yang+dijadikan+sampel+penelitian.+Alat+uji+data+menggunakan+software+SPSS+21+meliputi+analisis+statistik+deskriptif%2C+uji+asumsi+klasik%2C+uji+koefisien+determinasi%2C+uji+signifikan+simultan%2C+dan+uji+hipotesis.%0D%0A%0D%0AHasil+penelitian+ini+membuktikan+variabel+financial+stability%2C+external+pressure%2C+auditor+change+dan+capability+tidak+berpengaruh+terhadap+terjadinya+financial+statement+fraud.+Variabel+financial+target%2C+effectife+monitoring++dan+rationalization+berpengaruh+terhadap+terjadinya+financial+statement+fraud.+Hasil+penelitian+ini+diharapkan+dapat+menjadi+referensi+bagi+penelitian+selanjutnya+serta+berguna+bagi+auditor+dan+pengguna+informasi+keuangan+lainnya+dalam+mendeteksi+kecurangan+laporan+keuangan%0D%0A%0D%0AKata+kunci%3A+Fraud+Diamond%2C+financial+stability%2C+financial+target%2C+external+pressure%2C+effectife+monitoring%2C+auditor+change%2C+rationalization%2C+capability%2C+financial+statement+fraud.%0D%0A%0D%0AANALYSIS+OF+FRAUD+DIAMOND+IN+DETECT+FINANCIAL+STATEMENT+FRAUD(Empirical+Study+On+Manufacturing+Company+Which+is+Listed+on+the+Indonesia+Stock+Exchange+Effect+in+2012-2014)%0D%0A%0D%0AThis+research+is+motivated+by+many+events+of+fraud+in+financial+report+occurred+in+the+companies.+The+cheating+is+based+on+the+existence+of+earnings+management+practices+committed+by+the+manager+or+CEO+with+the+ability+to+intentionally+commit+fraud%2C+where+it+is+intended+to+maintain+the+good+name+of+the+company+to+make+the+financial+performance+of+company+is+good+in+the+public.+The+case+in+Indonesia+is+PT+Kimia+Farma+Tbk+convicted+of+manipulating+financial+report.%0D%0A%0D%0AThis+research+in+analyzes+the+variables+that+influence+the+occurrence+of+fraud+in+the+financial+statements+using+Diamond+Fraud+concept+proposed+by+Wolfe+and+Hermanson+(2004).+The+concept+is+consists+of+four+elements%2C+namely+the+first+element+is+pressure+(pressure)+with+variable+Financial+Stability%2C+Financial+Targets+and+External+Pressure.+The+second+element+is++Opportunity+(opportunity)+with+variable+Effectife+Monitoring.+The+third+element+is++Rationalization+(rationalization)+with+variable+Auditor+Change+and+rationalization+proxied+by+TATA.+The+fourth+element+is+Capability+(capability)+with+variable+capability+that+proxied+by+CEO+turnover%0D%0A%0D%0AThe+sample+of+this+research+using+32+manufacturing+company+which+is+listed+on+the+Indonesia+Stock+Exchange+Effect++in+2012+%E2%80%93+2014.+The+data+used+is+secondary+data+in+the+form+of+annual+reports+of+company+that+become+research+sample.+The+test+equipment+data+using+software+SPSS+21+includes+descriptive+statistical+analysis%2C+classic+assumption+test%2C+the+coefficient+of+determination+test%2C+simultaneous+significant+test%2C+and+hypothesis+test.%0D%0A%0D%0AThe+results+of+this+study+prove+that+financial+stability+variables%2C+external+pressure%2C+auditor+change++and+capability+has+no+effect+on+the+financial+statement+fraud.+The+variable+of+financial+targets%2C+effective+monitoring+and+rationalization++impact+to+the+financial+statement+fraud.+The+result+of+this+research+hoped+to+be+a+reference+for+further+research+as+well+as+useful+for+auditors+and+other+users+of+financial+information+in+detecting+fraudulent+of+financial+report%0D%0A%0D%0AKeyword%3A+Fraud+Diamond%2C+financial+stability%2C+financial+target%2C+external+pressure%2C+effectife+monitoring%2C+auditor+change%2C+rationalization%2C+capability%2C+financial+statement+fraud%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-07-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23429%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23429%2F11%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23429%2F12%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++GUSTIA+WIDIYANTI%2C+1111031051++(2016)+ANALISIS+FRAUD+DIAMOND+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+(Studi+Empiris+Perusahaan+Manufaktur+Pada+Bursa+Efek+Indonesia+Tahun+2012-2014+).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F23429%2F