CD Tesis
Faktor-Faktor Yang Mempengaruhi Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2018 2019)
statementsThe population in this study are manufacturing companies listed on the Stock Exchange in 2018-2019. The sample of this research is using purposive sampling. This study applies the Beneish-M score method and data we are collected using a data from Financial Report 135 Sample. Based on the results of the study, the results are (1) Financial Stability has a significant effect on financial reporting fraud, (2) External Preasure has a significant effect on Financial Reporting Fraud, (3) Financial Target has a significant effect on financial reporting fraud, ( 4) Special party transactions have a significant effect on fraudulent financial reporting, (5) Frequent Number of CEO picture has a significant effect on fraudulent financial reporting, (6) CEO Duality has a significant effect on fraudulent financial reporting.
Keywords: Financial Stability, External Measurement, Financial Target, Special Party Transactions, Frequent Number Of CEO Pictures, CEO Duality, Fraudulent Financial Reporting
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