DETAIL KOLEKSI

Pengaruh financial stability, personal financial need, ineffective monitoring, change in auditor, dan change in director terhadap financial statement fraud


Oleh : Renold Calvin Gultom

Info Katalog

Nomor Panggil : 023001801178

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Muhamad Nuryatno

Subyek : Financial statements;Corporations - Accounting - Corrupt practices

Kata Kunci : financial stability, personal financial need, ineffective monitoring, change in auditor, change in d

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023001801178_Halaman-Judul.pdf 14
2. 2023_TA_SAK_023001801178_Lembar-Pengesahan.pdf 6
3. 2023_TA_SAK_023001801178_Bab-1-Pendahuluan.pdf 8
4. 2023_TA_SAK_023001801178_Bab-2-Tinjauan-Pustaka.pdf 11
5. 2023_TA_SAK_023001801178_Bab-3-Metode-Penelitian.pdf 12
6. 2023_TA_SAK_023001801178_Bab-4-Hasil-dan-Pembahasan.pdf 18
7. 2023_TA_SAK_023001801178_Bab-5-Kesimpulan.pdf 4
8. 2023_TA_SAK_023001801178_Daftar-Pustaka.pdf 2
9. 2023_TA_SAK_023001801178_Lampiran.pdf 37

T Tujuan dari penelitian ini adalah untuk menguji pengaruh Financial Stability,Personal Financial Need, Ineffective Monitoring, Change in Auditor, dan Change inDirector terhadap Financial Statement Fraud. Penelitian ini menggunakan datasekunder berupa catatan keuangan dan laporan tahunan dari perusahaan manufakturyang diakses melalui BEI, yang menyediakan data kuantitatif. Produsen dengansaham di BEI dari tahun 2018 sampai dengan 2020. Purposive samplingKesimpulan dalam penelitian ini adalah Financial Stability, Personal FinancialNeed, Change in Auditor, dan Change in Director berpengaruh positif signifikanterhadap Financial Statement Fraud, sedangkan Ineffective Monitoring tidakberpengaruh terhadap Financial Statement Fraud.

T The purpose of this study was to examine the effect of Financial Stability,Personal Financial Need, Change in Auditor, and Change in Director on FinancialStatement Fraud. This study uses secondary data in the form of financial records andannual reports from manufacturing companies accessed through the IDX, whichprovides quantitative data. Producers with shares on the IDX from 2018 until 2020 .Purposive samplingThe conclusion in this study is that Financial Stability, Personal FinancialNeed, Change in Auditor, and Change in Director has a significant positive effect onFinancial Statement Fraud, Meanwhile Ineffective monitoring has no effect onfinancial statement.

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