Determinan fraud heptagon terhadap fraudulent financial statement dengan fraud detection sebagai variabel mediasi
Info Katalog
File Repositori
Pembimbing 3 : Dino Maldini
Subyek : Forensic accounting;Financial statement
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Reskino
Kata Kunci : Fraud heptagon; fraudulent financial statements; fraud detection
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012311033_Halaman-Judul.pdf | 14 | |
| 2. | 2025_TS_MAK_123012311033_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012311033_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2025_TS_MAK_123012311033_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012311033_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2025_TS_MAK_123012311033_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012311033_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012311033_Bab-1.pdf | 17 | |
| 9. | 2025_TS_MAK_123012311033_Bab-2.pdf | 39 |
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| 10. | 2025_TS_MAK_123012311033_Bab-3.pdf | 17 |
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| 11. | 2025_TS_MAK_123012311033_Bab-4.pdf | 43 |
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| 12. | 2025_TS_MAK_123012311033_Bab-5.pdf | 4 | |
| 13. | 2025_TS_MAK_123012311033_Daftar-Pustaka.pdf | 5 | |
| 14. | 2025_TS_MAK_123012311033_Lampiran.pdf | 16 |
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P Penelitian ini bertujuan untuk menguji faktor determinan fraudulent financial statement dengan fraud detection sebagai mediator. penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada auditor eksternal di kantor akuntan publik (kap) daerah dki jakarta. penelitian ini mengambil sampel sebanyak 349 responden dengan menggunakan metode purposive sampling. penelitian ini menggunakan metode analisis data yaitu partial least square (pls)-sem dengan alat analisis data yaitu smartpls. hasil penelitian ini menunjukkan bahwa fraud detection berpengaruh secara signifikan terhadap fraudulent financial statement. opportunity, rationalization, arrogance dan culture tidak berpengaruh secara signifikan terhadap fraudulent financial statement melalui fraud detection. pressure dan religiosity berpengaruh secara signifikan terhadap fraudulent financial statement melalui fraud detection.
T This study aims to examine the determinants of fraudulent financial statements, with fraud detection as a mediator. this study used primary data by distributing questionnaires to external auditors at public accounting firms (kap) in the dki jakarta region. this study sampled 349 respondents using a purposive sampling method. this study used partial least squares (pls)-sem data analysis method with smartpls as the data analysis tool. the results of this study indicate that fraud detection significantly influences fraudulent financial statements. opportunity, rationalization, arrogance, and culture do not significantly influence fraudulent financial statements through fraud detection. pressure and religiosity significantly influence fraudulent financial statements through fraud detection.