DETAIL KOLEKSI

Pengaruh Financial Stability, Leverage, Financial Targets, Audit Quality, Dan Financial Expertise Of Committee Audit Member Terhadap Financial Statement Fraud


Oleh : Sandy Muhamad Qalby

Info Katalog

File Jurnal : 00000000000000097000.pdf

Nomor Panggil : 2019_TA_AK_023164545

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Muhammad A. Nuryatno

Subyek : Financial accounting - Financial stability;Audit quality

Kata Kunci : financial statement fraud, financial stability, leverage, financial target, audit quality, financial


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023164545_Halaman-Judul.pdf 1145.08
2. 2019_TA_AK_023164545_Bab1.pdf 822.29
3. 2019_TA_AK_023164545_Bab-2.pdf 1404.87
4. 2019_TA_AK_023164545_Bab-3.pdf 1035.07
5. 2019_TA_AK_023164545_Bab-4.pdf 1204.1
6. 2019_TA_AK_023164545_Bab-5.pdf 639.08
7. 2019_TA_AK_023164545_Daftar-Pustaka.pdf 714.36
8. 2019_TA_AK_023164545_Lampiran.pdf 718.61

P Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruhfinancial stability, leverage, financial target, audit quality dan financial expertise ofcommittee audit member terhadap financial statement fraud. Pemilihan sampel dalampenelitian ini menggunakan purposive sampling, dengan kriteria sampel merupakanlaporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI) pada tahun 2015 – 2017. Berdasarkan kriteria tersebut, diperoleh sampelsebanyak 81 perusahaan selama tiga tahun periode laporan keuangan. Penelitian inidilakukan dengan metode kuantitatif, teknis analisis yang digunakan yaitu analisisregresi logistic dan uji hipotesis. Hasil penelitian menunjukan bahwa variabelfinancial stability, leverage, financial target, audit quality tidak berpengaruhterhadap financial statement fraud. Sedangkan variabel financial expertise ofcommittee audit member berpengaruh signifikan negatif terhadap financial statementfraud.

T The study aims to obtain empirical evidence regarding influence of financialstability, leverage, financial target, audit quality dan financial expertise of committeeaudit member on financial statement fraud. The method of sampling is purposivesampling, with the criteria of financial statements of manufacturing companies whichare listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Based on thesecriteria, financial statements during three year period of financial reporting from 81companies are collected. The study is a quantitative study which quantitativeresearch that uses logistical analysis, and hypothesis testing. The results showed thatthe variable inancial stability, leverage, financial target variables, quality audits donot affect financial statement fraud. While the financial expertise of the auditcommittee member has a significant negative effect on financial statement fraud

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