?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+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI+TAHUN+2014-2015)&rft.creator=ELSHINTHA+AGNESTASIA+KENDY%2C+1311031030&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+dilatarbelakangi+oleh+berbagai+fenomena%2C+seperti+kecurangan+laporan+keuangan+yang+terjadi+dibeberapa+perusahaan+yang+dilakukan+oleh+CEO+dan+manajer+perusahaan%2C+seperti+kasus+perusahaan+Enron%2C+manipulasi+data+keuangan%2C+manajemen+laba+dan+sebagainya.+Penelitian+ini+menganalisis+pengaruh+variabel-variabel+dari+fraud+diamond+yang+dikemukakan+oleh+Wolfe+dan+Hermanson+(2004)%2C+yaitu+elemen+tekanan+(pressure)+dengan+variabel+stabilitas+keuangan+dan+target+keuangan%2C+elemen+kesempatan+(opportunity)+dengan+variabel+efektivitas+pengawasan%2C+elemen+kemampuan+(capability)+dengan+variabel+kemampuan%2C+elemen+rasionalisasi+(rationalization)+dengan+variabel+pergantian+auditor+eksternal+terhadap+kecurangan+laporan+keuangan+(financial+statement+fraud)+yang+diukur+dengan+discretionary+accrual.+%0D%0A%0D%0ASampel+penelitian+yang+digunakan+adalah+90+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2014-2015.+Jenis+data+yang+digunakan+adalah+data+sekunder+yang+berupa+laporan+tahunan+perusahaan+yang+dijadikan+sampel+penelitian.+Alat+uji+data+menggunakan+software+PASW+Statistics+18+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+menunjukkan+bahwa+variabel+stabilitas+keuangan%2C+variabel+target+keuangan%2C+variabel+efektivitas+pengawasan%2C+variabel++kemampuan%2C+dan+variabel+pergantian+auditor+eksternal+memberikan+bukti+adanya+pengaruh+positif+signifikan+terhadap+kecurangan+laporan+keuangan.+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+stabilitas+keuangan%2C+target+keuangan%2C+efektivitas+pengawasan%2C+kemampuan%2C+pergantian+auditor+eksternal%2C+kecurangan+laporan+keuangan+(financial+statement+fraud).%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+Research+caused+by+many+kinds+of+phenomenons%2C+like+financial+statement+fraud+that+happen+in+some+companies+that+have+been+done+by+CEO+and+company%E2%80%99s+manager%2C+like+Enron+company%E2%80%99s+case%2C+financial+statement+manipulation%2C+earning+management+and+etc.+This+Research+analyzes+the+influencing+of+variabels+from+fraud+diamond+that+has+been+developed+by+Wolfe+and+Hermanson+(2004)%2C+that+pressure+element+with+financial+stability+variabel+and+financial+targets+variabel%2C+opportunity+element+with+using+effectivity+of+monitoring+variabel%2C+capability+element+with+capability+and%2C+rationalization+element+with+variabel+external+auditor+changing+variabel+toward+financial+statement+fraud+that+are+measured+by+discretionary+accrual.%0D%0A%0D%0AResearch+sampel+is+used+90+manufacturing+companies+that+already+listed+in+Indonesian+Stock+Exchange+in+2014-2015.+The+type+of+data+that+is+used+is+secondary+data%2C+that+is+company+annual+report+that+already+used+as+research+sampel.+Data+testing+instrument+uses+PASW+Statistics+18+software+that+consist+of+descriptive+statistic+analyzes%2C+classical+assumption+test%2C+determination+coefficient%2C+simultaneous+significant+test%2C+and+hypothesis+test.%0D%0A%0D%0AThe+results+showed+that+financial+stability+variable%2C+financial+target+variable+effectivity+of+monitoring+variabel%2C+capability+variable+and+external+auditor+changing+variabel+provides+evidence+of+significant+positive+effect+on+the+financial+statements+fraud.+The+result+of+research+is+expected+can+be+a+reference+for+the+next+research+and+can+be+useful+for+auditors+and+the+other+financial+information+users+to+detect+the+financial+statement+fraud.%0D%0A%0D%0AKeyword%3A+Fraud+Diamond%2C+financial+stability%2C+financial+targets%2C+effectivity+of+monitoring%2C+capability%2C+external+auditor+changing%2C+financial+statement+fraud.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-03-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26172%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26172%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26172%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ELSHINTHA+AGNESTASIA+KENDY%2C+1311031030++(2017)+ANALISIS+FRAUD+DIAMOND+DALAM+MENDETEKSI+FINANCIAL+STATEMENT+FRAUD+(STUDI+EMPIRIS+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI+TAHUN+2014-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F26172%2F