CD Skripsi

Pengaruh Target Keuangan, Ketidakefektivitas Pengawasan, Kondisi Industri Dan Kolusi Terhadap Indikasi Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bei Tahun 2018-2021)

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ABSTRACT
This study aims to examine the effect of financial targets, supervisory
ineffectiveness, industrial conditions and collusion on indications of fraudulent
financial reporting. The population of this study are Transportation and Logistics
companies that are listed on the IDX in 2018-2021. The research sample was
selected using purposive sampling method. With a total of 68 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 2018-2021 period.
Hypothesis testing was carried out using multiple linear regression methods using
SPSS26 software. The results of the study show that financial targets and industry
conditions have proven to have an effect on indications of fraudulent financial
reporting. While the ineffectiveness of supervision and collusion have no effect on
indications of fraudulent financial statements.
Keywords: Indication of Financial Report Fraud, Financial Targets, Ineffective
Oversight, Industrial Conditions, Collusion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902155949

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902155949

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

DAUS

Versi lain/terkait

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