Teori Fraud Star: Pendeteksian Financial Statement Fraud

Wahyuningsih, Siti Masyithoh (2026) Teori Fraud Star: Pendeteksian Financial Statement Fraud. Sarjana (S1) thesis, Universitas Islam 45.

	Text PENDAHULUAN.pdf Download (1MB)
	Text BAB I.pdf Download (466kB)
	Text BAB II.pdf Restricted to Repository staff only Download (299kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (333kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (424kB) | Request a copy
	Text BAB V.pdf Download (192kB)
	Text Daftar Pustaka.pdf Download (192kB)

Abstract

Financial Statement Fraud Detection aims to determine whether or not fraud exists in the presented financial statements. This study was conducted to determine the influence of Personal Financial Need, Change in Director, Effective Monitoring, Change in Auditor, and Lack of Integrity on Financial Statement Fraud. The data source in this study used secondary data obtained from the annual reports of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data collection technique used a purposive sampling method. A total of 34 companies were sampled, resulting in a total sample of 28 companies. The data analysis method used was a panel data regression model using Eviews 12 software. The results of the study showed that Personal Financial Need (PFN) had no effect on Financial Statement Fraud (FSF), Change in Director (CID) had no effect on Financial Statement Fraud (FSF), Effective Monitoring (EM) has an impact and is significant on Financial Statement Fraud (FSF), Change in Auditor (CIA) had no effect on Financial Statement Fraud (FSF), and Lack of Integrity (LOI) had no effect on Financial Statement Fraud (FSF).

Actions (login required)

View Item