CD Skripsi
Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, Pergantian Direksi, Arrogance Dan Collusion Terhadap Fraudulent Financial Reporting (Studi Pada Sektor Perbankan Yang Terdaftar Di Bei Tahun 2018-2020) 2
ABSTRACT
This study examines the effect of financial targets, ineffective monitoring,
change in auditor, change in directors, arrogance and collusion on fraudulent
financial reporting. The population of this study are banking companies listed on
the Indonesia Stock Exchange (IDX) in 2018-2020. The research sample was
selected using purposive sampling method. The type of data used is secondary
data, in the form of annual reports of companies listed on the IDX during the
2018-2020 period. Hypothesis testing is done by using multiple linear regression
method.The results showed that the variables of financial target, ineffective
monitoring, and arrogance are proved to have an effect on fraudulent financial
reporting. While the variables of change in auditor, change in director, and
collusion have no effect on fraudulent financial reporting.
Keywords : fraudulent financial reporting, financial target, ineffective
monitoring, change in auditor, change in director, arrogance,
collusion
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