PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE

MOLIDA, Resti and CHARIRI, Anis (2011) PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE. Undergraduate thesis, Universitas Diponegoro.

[img]
Preview
PDF - Published Version
1176Kb

Abstract

This study aims to obtain empirical evidence about the effectiveness of the fraud triangle in detecting financial statement fraud. The variables of the fraud triangle that is used is a proxy financial stability with ACHANGE, personal financial need that proxy by OSHIP, and ineffective monitoring by AUDCSIZE proxy. Detecting financial statement fraud in this study uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2008 and 2009. Total sample of this study is 40 manufacturing companies, with two years observations. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the financial stability (ACHANGE) and personal financial need (OSHIP) influence the financial statement fraud. Meanwhile, the ineffective monitoring (AUDCSIZE) has no significant impact on financial statement fraud.

Item Type:Thesis (Undergraduate)
Additional Information:financial statement fraud, financial stability, personal financial need, ineffective monitoring, earnings management.
Uncontrolled Keywords:financial statement fraud, financial stability, personal financial need, ineffective monitoring, earnings management.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:28758
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jul 2011 08:56
Last Modified:29 Jul 2011 08:56

Repository Staff Only: item control page