?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+FRAUD+DIAMOND+TERHADAP+KECURANGAN%0D%0A%0D%0ALAPORAN+KEUANGAN%0D%0A%0D%0A(Studi+Empiris+Perusahaan+Property+dan+Real+Estate+yang+Terdaftar+di+Bursa%0D%0A%0D%0AEfek+Indonesia+Tahun+2014-2019)&rft.creator=SERLI+ANGGRAINI%2C+1711031080&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+analyze+the+effect+of+fraud+diamond+on+financial+statement+fraud+in%0D%0Aproperty+and+real+estate+companies+listed+on+the+Indonesia+Stock+Exchange.%0D%0ACollecting+data+for+the+analysis+of+this+research+in+2014-2019.+This+study+uses+a%0D%0Apurpose+sampling+technique+by+using+several+criteria+used.+Fraud+diamond+consists%0D%0Aof+four+elements%2C+namely%3A+pressure%2C+opportunity%2C+rationalization+and+ability.+The+four%0D%0Aelements+are+divided+into+8+variables%2C+namely+financial+stability+with+a+proxy+for%0D%0Achanges+in+assets+(ACHANGE)%2C+financial+pressure+with+a+leverage+proxy+(LEV)%2C%0D%0Afinancial+targets+with+a+Return+On+Investment+(ROI)+proxy%2C+the+nature+of+the+industry%0D%0Awith+a+total+receivables+proxy+(REC)%2C+ineffective+supervision+by+proxy+the+number+of%0D%0Aindependent+commissioners+(BDOUT)%2C+audit+opinion+with+proxy+unqualified+opinion%0D%0Awith+explanatory+paragraph+(OA)%2C+rationalization+by+proxy+total+accruals+(TATA)%2C%0D%0Aand+the+ability+with+proxy+change+of+directors+(DCHANGE)+to+detect+possible%0D%0Afraudulent+financial+statements+that+measured+by+F-Score.+Testing+the+effect+of%0D%0Adiamond+fraud+on+financial+statement+fraud+using+multiple+linear+regression%0D%0Aequations.+The+results+of+this+test+indicate+that+of+the+8+variables+used+in+this+study%2C%0D%0Aonly+the+financial+stability+variable+has+a+positive+effect+on+financial+statement+fraud%2C%0D%0Awhile+the+other+7+variables+do+not+have+a+positive+effect+on+financial+statement+fraud.%0D%0AKeywords%3A+Fraud+diamond%2C+fraudulent+financial+statements%2C+financial+stability%2C%0D%0Aexternal+pressure%2C+financial+targets%2C+nature+of+the+industry%2C+ineffective+supervision%2C%0D%0Aaudit+opinion%2C+rationalization%2C+capability.%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+fraud+diamond+terhadap+kecurangan%0D%0Alaporan+keuangan+pada+perusahaan+property+dan+real+estate+yang+terdaftar+di+Bursa+Efek%0D%0AIndonesia.+Pengambilan+data+untuk+analisis+penelitian+ini+pada+tahun+2014-2019.+Penelitian%0D%0Aini+menggunakan+Teknik+purpose+sampling+dengan+menggunakan+beberapa+kriteria+yang%0D%0Adigunakan.+Fraud+diamond+terdiri+dari+empat+elemen%2C+yaitu+%3A+tekanan%2C+peluang%2C+rasionalisasi%0D%0Adan+kemampuan.+Empat+elemen+tersebut+dibagi+dalam+8+variabel+yaitu+stabilitas+finansial%0D%0Adengan+proksi+perubahan+aset+(ACHANGE)%2C+tekanan+finansial+dengan+proksi+leverage%0D%0A(LEV)%2C+target+finansial+dengan+proksi+Return+On+Investment+(ROI)%2C+sifat+industri+dengan%0D%0Aproksi+total+piutang+(REC)%2C+ketidakefektifan+pengawasan+dengan+proksi+jumlah+komisaris%0D%0Aindependen+(BDOUT)%2C+opini+audit+dengan+proksi+opini+wajar+tanpa+pengecualian+dengan%0D%0Aparagraf+penjelas+(OA)%2C+rasionalisasi+dengan+proksi+total+akrual+(TATA)%2C+dan+kemampuan%0D%0Adengan+proksi+perubahan+direksi+(DCHANGE)+untuk+mendeteksi+adanya+kemungkinan%0D%0Akecurangan+laporan+keuangan+yang+diukur+dengan+F-Score.+Pengujian+pengaruh+fraud%0D%0Adiamond+terhadap+kecurangan+laporan+keuangan+menggunakan+persamaan+regresi+linier%0D%0Aberganda.+Hasil+pengujian+ini+menunjukkan+bahwa+dari+8+variabel+yang+digunakan+dalam%0D%0Apenelitian+ini%2C+hanya+variabel+stabilitas+finansial+yang+berpengaruh+positif+terhadap%0D%0Akecurangan+laporan+keuangan+sedangkan+7+variabel+lainnya+tidak+berpengaruh+positif%0D%0Aterhadap+kecurangan+laporan+keuangan.%0D%0AKata+kunci%3A+Fraud+diamond%2C+kecurangan+laporan+keuangan%2C+stabilitas+keuangan%2C+tekanan%0D%0Aeksternal%2C+target+finansial%2C+sifat+industri%2C+ketidakefektifan+pengawasan%2C+opini+audit%2C%0D%0Arasionalisasi%2C+kemampuan.&rft.publisher=Fakultas+Ekonomi+Bisnis&rft.date=2021-12-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62352%2F1%2FABSTRAK%2520-%2520Serli%2520Anggraini.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62352%2F2%2FSKRIPSI%2520FULL%2520-%2520Serli%2520Anggraini.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62352%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Serli%2520Anggraini.pdf&rft.identifier=++SERLI+ANGGRAINI%2C+1711031080++(2021)+ANALISIS+PENGARUH+FRAUD+DIAMOND+TERHADAP+KECURANGAN+LAPORAN+KEUANGAN+(Studi+Empiris+Perusahaan+Property+dan+Real+Estate+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2014-2019).++Fakultas+Ekonomi+Bisnis%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62352%2F