Analisa Fraud Triangle Terhadap Manipulasi Laporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2016

Afrialdi, Herry (2019) Analisa Fraud Triangle Terhadap Manipulasi Laporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2016. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini memiliki tujuan untuk menguji rasio finansial (GPM, ACHANGE, SALTA, INVSAL, NCFO, LEV, OSHIP, ROA, INVENT), perubahan direksi, pergantian auditor untuk mendeteksi pemanipulasian laporan keuangan. Rasio-rasio finansial dapat berperan sebagai alat yang digunakan dalam analisis kondisi keuangan dan pendeteksian manipulasi laporan keuangan melalui kinerja perusahaan. ********************************************************************** This study has a purpose to analyze the factors of financial that influence to detect fraudulent financial statement. Financial ratio (GPM, ACHANGE, SALTA, INVSAL, NCFO, LEV, OSHIP, ROA, INVENT), changing of directors, auditor’s changing, is expected to detect fraudulent financial statement.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: fraudulent financial statement financial ratio risk factor.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 11:13
Last Modified: 05 Oct 2020 09:06
URI: http://repository.uib.ac.id/id/eprint/2000

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