DETAIL KOLEKSI

Pengaruh financial stability, financial target, personal financial need, externalpressure dan ineffective monitoring terhadap financial statement fraud dalam perspektif fraud triangle


Oleh : Tami Argatta

Info Katalog

Nomor Panggil : 2019_TA_AK_023001708041

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : M.Nuryatno

Subyek : Financial statements

Kata Kunci : financial stability; financial statement fraud; financial target; fraud; fraud triangle; ineffective


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023001708041_Halaman-judul.pdf 1086.42
2. 2019_TA_AK_023001708041_Bab-1.pdf 802.07
3. 2019_TA_AK_023001708041_Bab-2.pdf 1285.32
4. 2019_TA_AK_023001708041_Bab-3.pdf 959.91
5. 2019_TA_AK_023001708041_Bab-4.pdf 1163.87
6. 2019_TA_AK_023001708041_Bab-5.pdf 693.88
7. 2019_TA_AK_023001708041_Daftar-Pustaka.pdf 700.45
8. 2019_TA_AK_023001708041_Lampiran.pdf 842.21

T Tujuan utama dari penelitian ini adalah untuk menguji dan membuktikanpengaruh dari financial stability, financial target, personal financial need, externalpressure dan ineffective monitoring terhadap financial statement fraud padaperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun2016-2018. Pengambilan sampel pada penelitian ini menggunakan metodepurposive sampling.Hasil penelitian ini menunjukkan financial stability berpengaruh positifterhadap financial statement fraud. Sedangkan external pressure berpengaruhnegatif signifikan dan financial target, personal financial need dan ineffectivemonitoring tidak berpengaruh terhadap financial statement fraud.

T The main objective of this study is to examined and prove influence offinancial stability, financial target, personal financial need, external pressure and ineffective monitoring of financial statement fraud on manufacturing companieslisted on the Indonesia Stock Exchange (IDX) during 2016-2018. Sampling in thisstudy using purposive sampling method.The results of this study indicate that financial stability has a positive effecton financial statement fraud. While external pressure has a significant negativeeffect and financial targets, personal financial need and ineffective monitoring have no effect on financial statement fraud.

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