Setyawan, Arif Nugroho (2015) Pendeteksian Fraud Dengan Menggunakan Financial Stability, Personal Financial Need, Ineffective Monitoring, Firm Size, Quick Ratio, Dan ROA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011 – 2013). Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
This research attempt to obtain empirical evidence of the effect financial stability, personal financial need, ineffective monitoring, firm size, quick ratio, and ROA on the relation between detect fraudulent financial reporting. Fraud is a topic that significant and growing attention from regulators, auditors, and the public. This study expected to help users financial reporting to making economic decisions. The variables of the fraud triangle that is used is a proxy financial stability with asset growth percentage, personal financial need proxy by ownership managerial, ineffective monitoring proxy by the number of independent members on the audit committee, and rationalization with firm size. This Study used 235 sampels of manufacture companies listed on the Indonesia Stock Exchange during the years 2011 – 2013. Using purposive sampling method, datas was analyzed using regression binary logistic and Beneish M-Score (to predict fraudulent firms) includes descriptive statistic, and multikolonieritas . Analyzing data using IBM SPSS software version 21. The secondary data obtained from IDX, ICMD (Indonesia Capital Market Directory) and annual reports of the company for three years which is publicated by Indonesia Stock Exchange. Based on the results, that the asset growth percentage proxy by financial stability and firm size show that has significant to detect fraudulent financial reporting. While personal financial need with proxy ownership managerial, ineffective monitoring proxy by the number of independent members on the audit committee, quick ratio, and ROA has not significant to detect fraudulent financial reporting. Subsequent research expected to be analyzing another nature industry like banking or government companies with more economic variables. Keywords: Fraud, triangle fraud, and financial ratio.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan Reviewer UNISSULA |
| Date Deposited: | 22 Jan 2016 02:03 |
| Last Modified: | 22 Jan 2016 02:03 |
| URI: | http://repository.unissula.ac.id/id/eprint/2671 |
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