CD Skripsi

Pengaruh Faktor-Faktor PotensialTerhadapFinancial Shenanigans Di Masa Pandemi Covid-19

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ABSTRACT
This research is motivated by the condition of the Covid-19 pandemic which has an impact on the emergence of an unethical behaviour by company management to manipulate financial statements. The purpose of this study is to examine and analyze the influence of potential factors consist of financial targets, financial stability, CFO gender, CFO education level, and ineffective monitoring on financial shenanigans in manufacturing companies in various industrial sectors listed on the IDX in 2018-2021 . The method used in this study is logistic regression analysis and the Wilcoxon test to examine the differences in the number of indications of financial statement fraud before and during the Covid-19 pandemic. The results of this study indicate that partially financial targets, financial stability, CFO gender, CFO education level, and ineffective monitoring have no significant effect on financial shenanigans. The results also show that simultaneously, the independent variables of this study had no effect onfinancial shenanigans. However, based on the results of the Wilcoxon test, it stated that there were differences in the number of indications of financial shenanigans before the pandemic in 2018 and 2019 and during the pandemic in 2020 and 2021.
Keywords : Financial Targets, Financial Stability, CFO Characteristics, Ineffective Monitoring, Covid-19 Pandemic, Financial Shenanigans.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112955

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112955

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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