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Pengaruh Tekanan Eksternal, Pengawasan Yang Tidak Efektif, Pergantian Auditor Dan Kolusi Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Dan Real Estate Dan Properti Yang Terdaftar Di Bei Tahun 2019-2022)

ABSTRACT

Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by fraud, concealment, or breach of trust. This study aims to test and analyze whether External Pressure, Ineffective Supervision, Auditor Change, and Collusion have an effect on Financial Statement Fraud. The population of this study is Mining and Real Estate Companies and properties listed on the Indonesia Stock Exchange (IDX) in 2019-2022. Samples were determined using purposive sampling. Testing this hypothesis uses multiple linear regression analysis conducted with the help of the SPSS 26 program. The External Pressure variable has a significance level of 0.001 < 0.05, then Ha is accepted, which means that External Pressure has an effect on the occurrence of Financial Statement Fraud. The Ineffective Supervision variable has a significance level of 0.606 > 0.05, then H0 is accepted, which means that Ineffective Supervision has no effect on the occurrence of Financial Statement Fraud. The Auditor Change variable has a significance level of 0.706 > 0.05, then H0 is accepted, which means that the Auditor Change has no effect on the occurrence of Financial Statement Fraud. The Collusion variable has a significance level of 0.495 > 0.05, then H0 is accepted, which means that Collusion has no effect on the occurrence of Financial Statement Fraud

Ketersediaan
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Perpustakaan Universitas Riau 2002126761
2002126761
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002126761
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126761
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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