Pengaruh Fraud Diamond Terhadap Penyimpangan Akuntansi
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Diamond,
Accounting
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Abstract
This study aims to determine the relationship between pressure, opportunity, rationalization and capability on accounting irregularities. This study uses the panel data method and sampling technique with purposive sampling method using manufacturing companies in the basic and chemical sectors in the 2017-2019 period. The results obtained from this study are the influence of financial targets on accounting irregularities and the absence of the influence of financial stability, nature of industry opportunity, rationalization of accounting irregularities
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References
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Gujarati. (n.d.). Basic Economitrics.
Hartono, J. (2013a). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman (Edisi 6).
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Murtanto, & Dewi, S. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi, 12(2), 146–162. https://doi.org/10.25170/jara.v12i2.86
Nurbaiti, Z., & Hanafi, R. (2017). Analisis Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregularities. Jurnal Akuntansi Indonesia, 6(2), 167. https://doi.org/10.30659/jai.6.2.167-184
Prasetyo, A. B. (2014). Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Dan Auditing, 11(1), 1–24. https://doi.org/10.14710/jaa.11.1.1-24
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Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Suharyadi, & Purwanto. (2018). Statistika Untuk Ekonomi dan Keuangan Modern (EDISI 3 BU).
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Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (EDISI 8).
Gujarati. (n.d.). Basic Economitrics.
Hartono, J. (2013a). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman (Edisi 6).
Hartono, J. (2013b). Teori Portofolio dan Analisis Investasi.
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. International Conference on Accounting Studies (ICAS), August. www.icas.my
Murtanto, & Dewi, S. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi, 12(2), 146–162. https://doi.org/10.25170/jara.v12i2.86
Nurbaiti, Z., & Hanafi, R. (2017). Analisis Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregularities. Jurnal Akuntansi Indonesia, 6(2), 167. https://doi.org/10.30659/jai.6.2.167-184
Prasetyo, A. B. (2014). Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Dan Auditing, 11(1), 1–24. https://doi.org/10.14710/jaa.11.1.1-24
Putra, A. P., & Fitriany. (1390). Fraud Triangel (Pressure, Opportunity, And Rationalization) And The Level of Accounting Irregularities in Indonesia. 2009, شماره 8; ص 99-117.
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Suharyadi, & Purwanto. (2018). Statistika Untuk Ekonomi dan Keuangan Modern (EDISI 3 BU).