Pengaruh Fraud Diamond dalam Mendeteksi Kemungkinan Financial Statement Fraud
Keywords:
Penipuan, Penipuan Berlian, Kecurangan Laporan KeuanganAbstract
Tujuan dari penelitian ini adalah untuk mengetahui apakah variabel Financial Stability, Financial Target, External Pressure, Ineffective Monitoring, Rationalization, dan Change in Direction berpengaruh terhadap variabel Financial Statement Fraud baik secara parsial maupun simultan pada Industri Perbankan yang listed di BEI selama periode 2020-2023. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda dengan bantuan software SPSS 25.Hasil penelitian menunjukkan bahwa secara parsial variabel Financial Stability, Financial Target, Ineffective Monitoring, Rationalization, dan Change in Direction tidak berpengaruh terhadap pendeteksian Financial Statement Fraud,sedangkan variabel External Pressure berpengaruh negatif terhadap pendeteksian Financial Statement Fraud. Namun secara simultan seluruh variabel independen berpengaruh terhadap pendeteksian Financial Statement Fraud.
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