CD Skripsi
Pengaruh Financial Stability, External Pressure Dan Komite Audit Terhadap Financial Statement Fraud (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2019-2022)
This study aims to test and analyze the effect of Financial Stability, External Pressure, and Audit Committee on Financial Statement Fraud. The population in this study were BUMN companies listed on the IDX for the 2019-2022 period. The sampling method used in this study was purposive sampling so that the sample in this study obtained 19 BUMN companies that were in accordance with the predetermined criteria, the total sample in this study was 76 samples. The data used in this study are secondary data using the company’s annual financial statements available on the IDX or on the company’s website. The data analysis technique used is multiple regression analysis with SPSS version 25. The results of this study indicate that financial stability, external pressure, and audit committee have an effect on financial statement fraud.
Keywords: financial stability, external pressure, audit committee, financial statement fraud.
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