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Pengaruh Stabilitas Keuangan , Target Keuangan , Efektifitas Pengawasan, Dan Kolusi Terhadap Kecurangan Laporankeuangan (Studi Pada Perusahaan BadanUsahaMilikNegara Yang Terdaftar Di BEITahun2018-2022)

Financial statement fraud is an omission or intentional misstatement of a certain amount or disclosure in financial reporting to deceive users of financial statements. This study aims to determine the effect of financial stability, financial targets, supervisory effectiveness, and collusion on financial statement fraud. The population in this study were all BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection in this study used purposive sampling method. The samples selected in this study were 21 companies and were selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results showed that financial stability, financial targets, supervisory effectiveness, and collusion had an effect on financial statement fraud.
Keywords: financial stability, financial targets, supervisory effectiveness, collusion, and financial statement fraud.

Ketersediaan
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Perpustakaan Universitas Riau 1802124091
1802124091
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802124091
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124091
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
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Tidak tersedia versi lain

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