CD Skripsi

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Kondisi Perusahaan Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

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This study aims to analyze the effect of financial stability, external pressure, nature of industry and change in auditor on financial statement fraud. This type of research is quantitative. Moreover, the population was Food & Beverage Companies companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 28 companies as the sample during 3 years (2020-2022). In total, there were 84 data. However, there were 10 outlier data, so this research examined 74 observational data. Furthemore, the data analysis technique used multiple linear regressions with SPSS 25. The result showed that financial stability had a positive effect on financial statement fraud. Meanwhile, external pressure, nature of industry and change in auditor had a negative effect on financial statement fraud.

Keywords: Financial Stability, External Pressure, Nature of Industry, Change in Auditor and Financial Statement Fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112768

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112768

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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