CD Skripsi

Pengaruh Stabilitas Keuangan, Leverage, Pengawasan Yang Tidak Efektif Dan Pergantian Auditor, Terhadap Indikasi Kecurangan Laporan Keuangan (Studi Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bei Tahun 2019- 2022)

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Financial statement fraud according to the American Institute of Certified Public Accountants (AICPA-2002) is an oversight or planned activity that results in the presentation of annual financial statements not being in accordance with the real conditions. This research aims to test and analyze the influence of financial stability, leverage, ineffective monitoring and change of auditors on indications of financial statement fraud (study of infrastructure sector companies Listed on the Indonesian Stock Exchange in 2019-2022). The sample was determined using purposive sampling. The data used in this research is secondary data accessed via the website www.idx.co.id. The sample in this research was 41 companies. The data analysis technique used in this research is the Statistical Program for Social Science (SPSS). The results of this research indicate that ineffective monitoring and leverage influence financial report fraud. Meanwhile, financial stability and change of auditors have no effect on financial statement fraud.

Keywords:. Financial Stability, Leverage, Ineffective Monitoring, And Change Of Auditors, Indications Financial Statement Fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110075

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110075

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

Vina

Versi lain/terkait

Lampiran Berkas

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