Image of Pengaruh Stabilitas Keuangan, Target Keuangan, Ketidakefektifan Pengawasan, Dan Kolusi Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2019 – 2022)
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Pengaruh Stabilitas Keuangan, Target Keuangan, Ketidakefektifan Pengawasan, Dan Kolusi Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2019 – 2022)

Generally, every company publishes its financial statements according to specific reporting periods. According to PSAK No. 1, financial statements are a structured presentation of an entity's financial position and performance. They must present accurate and truthful information without any fraudulent activity, ensuring that no party is harmed and that users can rely on these statements for decision-making. Companies may engage in fraud to enhance their performance appearance in the eyes of stakeholders. One way to conceal poor company performance is by presenting information that does not reflect the actual situation. The emergence of financial reporting fraud cases has encouraged researchers to develop fraud theory further into the fraud hexagon model. This study aims to examine the influence of financial stability, financial targets, supervisory ineffectiveness, and collusion on indications of financial statement fraud. The population of this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using purposive sampling, resulting in a total of 72 annual financial statements. The data used is secondary data, comprising the annual reports of listed companies during the 2019-2022 period. The data analysis method employed is multiple linear regression analysis using SPSS 26 software. The results indicate that financial targets significantly influence financial statement fraud, while financial stability, supervisory ineffectiveness, and collusion do not have a significant effect on financial statement fraud.

Keywords: Financial Statement Fraud, Financial Stability, Financial Targets, Ineffective Monitoring, Collusion.

Ketersediaan
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Perpustakaan Universitas Riau 2002126742
2002126742
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002126742
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126742
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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