Image of Pengaruh Stabilitas Keuangan, Target Keuangan, Kondisi Industri Dan Kolusi Terhadap Potensi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2021)
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Pengaruh Stabilitas Keuangan, Target Keuangan, Kondisi Industri Dan Kolusi Terhadap Potensi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2021)

ABSTRACT
This study examines the effect of financial stability, financial targets, industrial conditions and collusion on indications of fraudulent financial statements. The population of this study are mining companies listed on the IDX for 2017-2021. The research sample was selected using purposive sampling method. With a total of 65 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2017-2021 period. Hypothesis testing was carried out using multiple linear regression methods using Structural Equation modeling-Partial Least Square (SEM-PLS). The results of the study show that financial targets and collusion have proven to have an effect on indications of fraudulent financial reporting. Meanwhile, financial stability and industrial conditions have no effect on financial reports.
Keywords: indications Fraudulent Financial Statements, Financial Stability, Financial Targets, Industrial Conditions, Collusion

Ketersediaan
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Perpustakaan Universitas Riau 1902110292
1902110292
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902110292
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110292
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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