CD Skripsi

Pengaruh Stabilitas Keuangan, Target T Keuangan, Tekanan Eksternal, Dan Arogansi Terhadap Potensi Kecurangan Laporan Keuangan (Stud I Empi Ris Pada Peru Sahaan Bumn Yang Terdaftar D I Bursa Efek Ind Onesia Period E Tahun 20 20-2023)

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ABSTRACT
This study aims to examine the effect of Financial Stability, Financial
Targets, External Pressure, dan Arrogance on the potential for financial statement
fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange
(IDX) for the period 2020–2023. The dependent variable in this study is the
potential for financial statement fraud, measured using the Beneish M-Score Model.
The independent variables consist of Financial Stability proxied by changes in total
assets (ACHANGE), Financial Targets proxied by Return on Assets (ROA),
External Pressure proxied by the debt-to-asset ratio (DTA), dan Arrogance proxied
by managerial share ownership (OSHIP). The sampling technique used was
purposive sampling, resulting in a total of 22 companies as the research sample
during the observation period of 2020–2023. The data used in this study are
secondary data analyzed using multiple linear regression with SPSS 26 software.
The results show that Financial Stability, External Pressure, dan Arrogance have a
significant effect on the potential for financial statement fraud, while Financial
Targets have no effect on the potential for financial statement fraud.
Keywords: Financial Stability, Financial Targets, External Pressure, Arrogance,
Financial Statement Fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113214

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113214

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

daus

Versi lain/terkait

Lampiran Berkas

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