Image of Pengaruh Tekanan Eksternal, Target Keuangan, Ketidakefektifan Pengawasan, Pergantian Auditor, Dan Pergantian Direktur Terhadap Kecurangan Laporan Keuangan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018)
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Pengaruh Tekanan Eksternal, Target Keuangan, Ketidakefektifan Pengawasan, Pergantian Auditor, Dan Pergantian Direktur Terhadap Kecurangan Laporan Keuangan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018)

ABSTRACT
This study aimed to examine the elements of the fraud diamond theory on
the occurrence of fraudulent financial statements. Fraud diamond is proxied by
five variables consisting of two elements of pressure (external pressure, financial
targets), one variable from the opportunity element (ineffective monitoring), one
variable from rationalization (change of auditors), and one variable from the
element of capability (change of director) which is hypothesized to affect the
occurrence of fraudulent financial statements. Earnings Management (DACC) is
used to determine fraudulent financial statements.
The population in this study are banking companies listed on the
Indonesia Stock Exchange (BEI) for the period 2016-2018. The total sample in
this study were 29 companies which were determined by purposive sampling
method. This study uses documentation data collection obtained from tracing data
through electronic media such as annual report data and sample company
financial reports. Data processing techniques in this study using multiple linear
regression analysis method with SPSS version 25.
The results of this study indicate that external pressure, financial targets,
ineffective monitoring, and changes of directur have an effect on the occurrence
of financial statement fraud, with a p-value of external pressure (0.025

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0032)
02 03. 121 (0032)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0032)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0032)
Tipe Isi
-
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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