DETAIL KOLEKSI

Pengaruh pressure,opportunity, rationalization dan capability terhadap financial statement fraud


Oleh : Amanda

Info Katalog

File Jurnal : 00000000000000096643.pdf

Nomor Panggil : 2019_TA_AK_023150007

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : M.Nuryatno

Subyek : Auditing - Management;Financial statement fraud

Kata Kunci : fraud diamond, financial stability, external pressure.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023150007_Halaman-Judul.pdf 1267.85
2. 2019_TA_AK_023150007_Bab-1.pdf 905.07
3. 2019_TA_AK_023150007_Bab-2.pdf 1218.13
4. 2019_TA_AK_023150007_Bab-3.pdf 932.29
5. 2019_TA_AK_023150007_Bab-4.pdf 1306.79
6. 2019_TA_AK_023150007_Bab-5.pdf 678.85
7. 2019_TA_AK_023150007_Daftar-Pustaka.pdf 738.62
8. 2019_TA_AK_023150007_Lampiran.pdf 1456.29

P Penelitian ini bertujuan untuk menguji pengaruh opportunity, Rationalization dan capability terhadap financial statement fraud. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2015-2017. Metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Nature of Industry yang berpengaruh terhadap financial statement fraud. Penelitian ini tidak membuktikan bahwa Financial Target, Financial Stability, External Pressure,Change in Auditor dan change of director memiliki pengaruh terhadap financial statement fraud.

T This study aims to examine the effect of opportunity, Rationalization and capability on financial statement fraud. The population in this study are manufacturing companies listed on the Indonesia stock exchange in 2015-2017. Sample selection using purposive sampling methods. Data analysis techniques for hypothesis testing using logistic regression analysis. The results from the study is that only Nature of Industry influences financial statement fraud. This study does not prove that Financial Target variables, Financial Stability, External Pressure, Change in Auditors and change of director have an influence on financial statement fraud.

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