CD Skripsi
Pengaruh Target Keuangan, Tekanan Eksternal, Stabilitas Keuangan, Dan Ketidakefektifan Pengawasan Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
ABSTRACT
This study aims to analyze the Influence of Financial Targets, External
Pressure, Financial Stability, and Ineffectiveness of Supervision on Financial
Statement Fraud (Empirical Study on Financial Companies Listed on the Indonesia
Stock Exchange in 2020-2022). The data used in this study is secondary data. The
sample was selected using the purposive sampling method in the annual report. The
number of companies sampled in this study is 62 companies with 3 years of
observation, so that the total sample obtained is 186 data. The data analysis
techniques used were descriptive statistical analysis and multiple linear regression
with the SPSS 25 software program. The results of the study concluded that external
pressure, and financial stability had a negative effect on financial statement fraud.
Meanwhile, the financial targets and ineffectiveness of supervision has no effect on
financial statement fraud.
Keywords: financial targets, external pressures, financial stability, ineffective
monitoring and financial statements fraud.
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