Analisis Pengaruh Fraud Diamond Dan Capital Turnover Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Indeks Pefindo25 Yang Terdaftar Di Bei Periode 2016 – 2020)

Handayani, Camelia (2022) Analisis Pengaruh Fraud Diamond Dan Capital Turnover Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Indeks Pefindo25 Yang Terdaftar Di Bei Periode 2016 – 2020). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of diamond fraud and capital turnover in detection fraudulent financial statements, either partially or simultaneously on the pefindo25 index companies listed on the IDX for the period 2016 – 2020. With a total sample of 6 companies. Sample selection using purposive sampling and data analysis, classical assumption test and hypothesis testing and with the help of the IBM SPSS version 21 program. The result of the partial study are rhat pressure prodied by financial targets has no significant positive effect on financial statement fraud, opportunity proxied by the nature of industry has a significant positive effect on financial statement fraud, rationalization proxied by change in auditors has no significant positive effect financial statement fraud, the capability as proxied by directors change has no significant positive effecton financial statement fraud, and capital turnover has no significant positive effect on financial statement fraud. Simultaneous research result, namely pressure, opportunity, rationalization, capability and capital turnover have a significant positive effect on financial statement fraud.

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