?url_ver=Z39.88-2004&rft_id=1911031027&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+TREND+FRAUDULENT+FINANCIAL+STAMENT%0D%0AREPORTING++++++++++++++++++++++++++++++++++++++++++++++PADA+PERUSAHAAN+BUMN+YANG+%0D%0ATERDAFTAR+DI+BEI+SELAMA+SATU+DASAWARSA+&rft.creator=Risa+%2C+Aulia+&rft.subject=330+Ekonomi&rft.description=%0D%0A+%0D%0AThis+research+aimed+at+analyzing+the+tendency+for+fraudulent+financial+statement%0D%0Areporting+through+the+fraud+diamond+theory+for+10+years+within+the+period+of+2011%0D%0Ato+2020.+The+fraudulent+reporting+variable+in+this+research+uses+the+F-Score+model%0D%0Abecause+this+model+is+able+to+conduct+measurements+on+the+tendency+of+reports+with%0D%0Alower+error+rates.+The+pressure+variable+is+proxied+with+leverage%2C+opportunity%0D%0Avariable+is+proxied+with+accounts+receivables%2C+rationalization+variable+is+proxied%0D%0Awith+total+accrual%2C+and+the+capability+variable+is+proxied+with+changes+of+directors.%0D%0ABased+on+the+results+of+this+study%2C+the+final+result+is+that+leverage+has+an+effect+on%0D%0Afraudulent+financial+statements%2C+while+other+variables+with+proxies+for+receivables%2C%0D%0Atotal+accruals%2C+and+changes+in+directors+have+no+impact+on+fraudulent+financial%0D%0Astatements.%0D%0A%0D%0AKeywords%3A+State-Owned+Enterprises%2C+Fraud+Diamond%2C+Fraudulent+Financial+%0D%0AStatement.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0APenelitian+ini+memiliki+tujuan+dalam+temuan+bukti+kecenderungan+fraudulent+financial%0D%0Astatement+reporting+melalui+teori+fraud+diamond+selama+satu+dasawarsa+dengan+periode%0D%0Atahun+2011+sampai+dengan+tahun+2020.+Populasi+dalam+penelitian+ini+adalah+Perusahaan%0D%0ABadan+Usaha+Milik+Negara+yang+terdaftar+di+BEI+dengan+sampel+sebanyak+9+perusahaan.%0D%0AAnalisis+data+dalam+penelitian+ini+dilakukan+menggunakan+analisis+regresi+linear+berganda.+%0D%0AVariabel+kecurangan+laporan+keuangan+dalam+penelitian+ini+menggunakan+F-Score+model%0D%0Akarena+model+ini++dapat+melakukan+pengukuran+akan+kecenderungan+laporan+keuangan%0D%0Adengan+tingkat+kesalahan+yang+lebih+rendah.++Variabel+tekanan+diproksikan+dengan%0D%0Aleverage%2C+variabel+peluang+diproksikan+dengan+piutang%2C+variabel+rasionalisasi+diproksikan%0D%0Adengan+total+akrual%2C+dan+variabel+kapabilitas+diproksikan+dengan+perubahan+direksi%0D%0ABerdasarkan+hasil+penelitian+ini%2C+terdapat+hasil+akhir+bahwa+leverage+berpengaruh+terhadap%0D%0Afrauduelent+financial+statement%2C+sedangkan+variabel+lainnya+dengan+proksi+piutang%2C+total%0D%0Aakrual%2C+dan+perubahan+direksi+tidak+berpengaruh+terhadap+fraudulent+financial+statement.+%0D%0A+%0D%0AKata+Kunci+%3A+Badan+Usaha+Milik+Negara%2C+Fraud+Diamond%2C+Fraudulent+Financial+Statement%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2023-03-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70812%2F1%2F01.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70812%2F3%2F03.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70812%2F2%2F02.%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Risa+%2C+Aulia+++(2023)+ANALISIS+TREND+FRAUDULENT+FINANCIAL+STAMENT+REPORTING+PADA+PERUSAHAAN+BUMN+YANG+TERDAFTAR+DI+BEI+SELAMA+SATU+DASAWARSA.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70812%2F