eprintid: 52513
rev_number: 25
eprint_status: archive
userid: 12253
dir: disk0/00/05/25/13
datestamp: 2022-08-15 00:52:58
lastmod: 2023-07-05 04:34:50
status_changed: 2022-08-15 00:52:58
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Cici Nurmayang Sari, NIM.: 19108040078
title: PENGARUH NEW FRAUD DIAMOND TERHADAP DETEKSI KECURANGAN FINANCIAL STATEMENT (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI 2018-2021)
ispublished: pub
subjects: ak_sya
subjects: man_perus
divisions: ak_syar
full_text_status: restricted
monograph_type: project_report
keywords: financial statement fraud; New Fraud Diamond Moedel; Beneish MScore
note: Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si.
abstract: Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, earnings growth, and change in directors. Some of these approaches are part of the New Fraud Diamond model developed by Gbegi & Adebisi (2013). The purpose of this study is to examine the influence of the new fraud diamond model on financial statement fraud as measured by the Beneish M-Score model. The population in this study uses manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2018-2021. In selecting the sample for this study, purposive sampling techniques were used in accordance with the research criteria, resulting in 20 companies with 80 research data. Data analysis techniques use panel data regression with the help of Microsoft Excel software and E-views statistical tool version 12. The results of this study indicate that financial target, nature of industry, and change in directors do not have a significant effect on financial statement fraud, while earnings growth has a negative and significant effect on financial statement fraud. Therefore, this study can be said to support the new fraud diamond model in financial statement fraud.
date: 2023-05-03
date_type: published
publisher: LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT
place_of_pub: Yogyakarta
pages: 166
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Cici Nurmayang Sari, NIM.: 19108040078  (2023) PENGARUH NEW FRAUD DIAMOND TERHADAP DETEKSI KECURANGAN FINANCIAL STATEMENT (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI 2018-2021).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/52513/13/19108040078_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/52513/14/19108040078_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf