DETAIL KOLEKSI

Pengaruh financial stability, external pressure dan operational risk terhadap pendeteksian.


Oleh : Kendra Aulia Husna Putri

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Christina Dwi Astuti

Subyek : Financial statement;Fraud - Finance

Kata Kunci : financial stability, external pressure, operational risk, Fraudulent financial statement

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_SK_SAK_023001901139_Halaman-Judul.pdf 12
2. 2024_SK_SAK_023001901139_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2024_SK_SAK_023001901139_Surat-Hasil-Similaritas.pdf 2
4. 2024_SK_SAK_023001901139_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2024_SK_SAK_023001901139_Lembar-Pengesahan.pdf 4
6. 2024_SK_SAK_023001901139_Pernyataan-Orisinalitas.pdf 1
7. 2024_SK_SAK_023001901139_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 1
8. 2024_SK_SAK_023001901139_Bab-1.pdf 11
9. 2024_SK_SAK_023001901139_Bab-2.pdf 24
10. 2024_SK_SAK_023001901139_Bab-3.pdf 13
11. 2024_SK_SAK_023001901139_Bab-4.pdf 17
12. 2024_SK_SAK_023001901139_Bab-5.pdf 3
13. 2024_SK_SAK_023001901139_Daftar-Pustaka.pdf 3
14. 2024_SK_SAK_023001901139_Lampiran.pdf 6

P Penelitian ini bertujuan untuk menguji pengaruh financial stability, external pressure, dan operational risk terhadap pendeteksian Kecurangan Laporan Keuangan. Populasi dalam penelitian ini adalah 27 perusahaan Perbankan yang terdaftar dalam website Bursa Efek Indonesia (BEI) pada periode 2019-2022. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Berdasarkan kriteria yang sudah ditetapkan, diperoleh total observasi sebanyak 108. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil analisis menunjukkan bahwa financial stability berpengaruh positif terhadap pendeteksian kecurangan laporan keuangan, sementara external pressure tidak berpengaruh terhadap pendeteksian kecurangan laporan keuangan dan operational risk tidak berpengaruh terhadap pendeteksian kecurangan laporan keuangan

T This study aims to examine the effect of financial stability, external pressure, and operational risk on fraudulent financial statements. The population in this study are 27 Banking companies listed on the Indonesian Stock Exchange (IDX) website in the 2019-2022 period. The sample in this study was selected based on the purposive sampling method. Based on predetermined criteria, a total observations of 108 was obtained. The analytical technique used in this study was multiple linear regression.The results of the analysis show that financial stability has a positive effect on fraudulent financial statements, external pressure has no effect on fraudulent financial statements, and operational risk has no effect on fraudulent financial statements.

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