| dc.contributor.author | Anas, Dadio Fiasani | |
| dc.date.accessioned | 2026-01-23T01:42:18Z | |
| dc.date.available | 2026-01-23T01:42:18Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/8999 | |
| dc.description | The COVID-19 pandemic has caused economic losses nationwide. This condition makes companies try to try to keep financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements so that investors' interest can survive during this pandemic. Before the pandemic, financial statement fraud cases often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, manipulating false claims to get reward. This study aims to determine the relationship between financial stability, external pressure, financial targets, ineffective monitoring, change of auditors, and change of directors on financial statement fraud. The sample of this research is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. This study uses secondary data sources originating from the company's financial statements. Data analysis in this study used multiple linear regression with the help of SPSS software version 21. The results of the study stated that financial stability, financial targets, change of auditors, and change of directors had no effect on financial statement fraud. External pressure has a positive effect on financial statement fraud, while ineffective monitoring has a negative effect on financial statement fraud. | en_US |
| dc.description.abstract | Pandemi COVID 19 membuat kerugian ekonomi secara nasional. Kondisi tersebut membuat perusahaan berusaha untuk berusaha menjaga kinerja keuangan agar tetap stabil yang perlu diwaspadai dalam masa pandemi ini adalah penyembunyian atau manipulasi laporan keuangan perusahaan agar menjaga minat investor dapat bertahan dimasa pandemi ini. Sebelum adanya pandemi, kasus financial statement fraud sering terjadi di Indonesia, seperti kasus kegagalan auditor, perusahaan melakukan revisi laporan keuangan, manipulasi klaim palsu untuk memperoleh bonus. Penelitian ini bertujuan untuk mengetahui hubungan financial stability, external pressure, financial target, ineffective monitoring, change of auditor, dan change of director terhadap financial statement fraud. Sampel penelitian ini adalah perusahaan farmasi yang terdaftar di BEI periode 2018 – 2021. Penelitian ini menggunakan sumber data sekunder yang berasal dari laporan keuangan perusahaan. Analisis data dalam penelitian ini menggunakan regresi linear berganda dengan bantuan software SPSS versi 21. Hasil penelitian menyatakan bahwa financial stability, financial target, change of auditor, dan change of director tidak berpengaruh terhadap financial statement fraud. External pressure berpengaruh positif terhadap financial statement fraud, sedangkan ineffective monitoring berpengaruh negatif terhadap financial statement fraud. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra | en_US |
| dc.subject | Fraud Diamond | en_US |
| dc.subject | Pandemi, | en_US |
| dc.subject | Financial Statement Fraud | en_US |
| dc.subject | Earning Management | en_US |
| dc.subject | Farmasi | en_US |
| dc.subject | Diamond Fraud | en_US |
| dc.subject | Pandemic | en_US |
| dc.title | ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.dosenpembimbing | Anastasia Filiana Ismawati | |
