DETAIL KOLEKSI

Pengaruh fraud diamond dan komite audit terhadap financial statement fraud pada perusahaan perbankan


Oleh : Azra Pradana

Info Katalog

Nomor Panggil : 023001801099

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Nazmel Nasir

Subyek : Finance - Auditing

Kata Kunci : financial stability, ineffective monitoring, change in auditor, changes in the board of directors.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001801099_Halaman-Judul.pdf 12
2. 2022_TA_SAK_023001801099_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023001801099_Bab-1-Pendahuluan.pdf 9
4. 2022_TA_SAK_023001801099_Bab-2-Tinjauan-Pustaka.pdf 25
5. 2022_TA_SAK_023001801099_Bab-3-Metode-Penelitian.pdf 12
6. 2022_TA_SAK_023001801099_Bab-4-Analisis-dan-Pembahasan.pdf 17
7. 2022_TA_SAK_023001801099_Bab-5-Kesimpulan.pdf 12
8. 2022_TA_SAK_023001801099_Daftar-Pustaka.pdf 1
9. 2022_TA_SAK_023001801099_Lampiran.pdf 11

T Tujuan dari penelitian ini adalah untuk mempelajari, menganalisis,mendiagnosa dan membuktikan Pengaruh Financial Stability terhadap FinancialStatement Fraud, Pengaruh Ineffective Monitoring terhadap Financial StatementFraud, Pengaruh Change in Auditor terhadap Financial Statement Fraud, PengaruhPerubahan Direksi terhadap Financial Statement Fraud, Pengaruh Komite Auditterhadap Financial Statement Fraud. Objek dari penelitian ini ialah perusahaanperbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Data danunit analisis yang digunakan dalam penelitian ini menggunakan annual report dariperusahaan. Time horizone pada penelitian ini merupakan data pooling yaitumenggunakan data dari banyak waktu dan banyak obyek dan purposive samplingHasil dari penelitian ini disimpulkan Financial stability berpengaruh positifterhadap financial statement fraud, Ineffective monitoring berpengaruh positifterhadap financial statement fraud, Change in auditor tidak berpengaruh terhadapfinancial statement fraud, Perubahan direksi berpengaruh positif terhadap financialstatement fraud, Komite audit berpengaruh negatif terhadap financial statementfraud.

T The purpose of this research is to study, analyze, diagnose and prove theEffect of Financial Stability on Financial Statement Fraud, Effect of IneffectiveMonitoring on Financial Statement Fraud, Effect of Change in Auditor on FinancialStatement Fraud, Effect of Change of Board of Directors on Financial StatementFraud, Effect of Audit Committee on Fraud Fraud Financial Statements. The objectof this research is a banking company listed on the Indonesia Stock Exchange in2017-2020. The data and unit of analysis used in this study uses the company'sannual report. The time horizon in this study is data pooling, which uses data frommany times and many objects and purposive samplingThe results of this study concluded that financial stability had a positiveeffect on financial statement fraud, Ineffective monitoring had a positive effect onfinancial statement fraud, Change in auditors had no effect on financial statementfraud, Changes in directors had a positive effect on financial statement fraud, and theaudit committee had a negative effect on financial statement fraud

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