CD Skripsi

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Ketidakefektifan Pengawasan Dan Kolusi Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
Abstract : This research aims to analyze the effect of financial stability, financial
target, ineffective monitoring, and collusion on financial statement fraud in
companies listed on the Indonesia Stock Exchange (IDX) for the year 2021-2023.
The increasing phenomenon of financial statement fraud in the banking subsector
has raised concerns regarding financial integrity and transparency. Using the
fraud hexagon analysis, this research seeks to understand the risk factors
influencing financial statement fraud. Hypothesis testing is conducted using
multiple linear regression with SPSS25 software, testing 90 samples. The results of
the study indicate that external pressure and collusion have a significant effect on
financial statement fraud, while financial stability and ineffective monitoring do not
show a significant impact.
Keywords: Financial Statement Fraud, Financial Stability, Financial Target,
Ineffective Monitoring, Collusion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112758

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112758

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

Lampiran Berkas

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