CD Skripsi

Pengaruh Ineffective Monitoring, Financial Stability, Dan Financial Target Terhadap Kecurangan Laporan Keuangan (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2020-2022)

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ABSTRACT

Financial statement fraud, according to the American Institute of Certified Public Accountants (2002), involves deliberate actions such as manipulating, altering, or even omitting material facts and accounting data, where such actions can influence investment decisions to the detriment of others. This study aims to examine and analyze whether Ineffective Monitoring, Financial Stability, and Financial Target have an impact on financial statement fraud. The population of this study consists of Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sample was determined using purposive sampling. Hypothesis testing in this study was conducted using multiple linear regression analysis with the help of SPSS 26. The Ineffective Monitoring variable has a significance level of 0.827 > 0.05, indicating that Ineffective Monitoring does not affect financial statement fraud. The Financial Stability variable has a significance level of 0.000 < 0.05, indicating that Financial Stability affects financial statement fraud. Lastly, the Financial Target variable has a significance level of 0.604 > 0.05, indicating that Financial Target does not affect financial statement fraud.

Keyword : Financial Statement Fraud, Ineffective Monitoring, Financial Stability, Financial Target

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002135973

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002135973

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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