Pengaruh financial stability, financial target, personal financial need, externalpressure dan ineffective monitoring terhadap financial statement fraud dalam perspektif fraud triangle
Info Katalog
File Repositori
Nomor Panggil : 2019_TA_AK_023001708041
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : M.Nuryatno
Subyek : Financial statements
Kata Kunci : financial stability; financial statement fraud; financial target; fraud; fraud triangle; ineffective
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2019_TA_AK_023001708041_Halaman-judul.pdf | 20 | |
| 2. | 2019_TA_AK_023001708041_Bab-1.pdf | ||
| 3. | 2019_TA_AK_023001708041_Bab-2.pdf |
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| 4. | 2019_TA_AK_023001708041_Bab-3.pdf |
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| 5. | 2019_TA_AK_023001708041_Bab-4.pdf |
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| 6. | 2019_TA_AK_023001708041_Bab-5.pdf |
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| 7. | 2019_TA_AK_023001708041_Daftar-Pustaka.pdf | 3 | |
| 8. | 2019_TA_AK_023001708041_Lampiran.pdf |
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T ujuan utama dari penelitian ini adalah untuk menguji dan membuktikanpengaruh dari financial stability, financial target, personal financial need, externalpressure dan ineffective monitoring terhadap financial statement fraud padaperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun2016-2018. Pengambilan sampel pada penelitian ini menggunakan metodepurposive sampling.Hasil penelitian ini menunjukkan financial stability berpengaruh positifterhadap financial statement fraud. Sedangkan external pressure berpengaruhnegatif signifikan dan financial target, personal financial need dan ineffectivemonitoring tidak berpengaruh terhadap financial statement fraud.
T he main objective of this study is to examined and prove influence offinancial stability, financial target, personal financial need, external pressure and ineffective monitoring of financial statement fraud on manufacturing companieslisted on the Indonesia Stock Exchange (IDX) during 2016-2018. Sampling in thisstudy using purposive sampling method.The results of this study indicate that financial stability has a positive effecton financial statement fraud. While external pressure has a significant negativeeffect and financial targets, personal financial need and ineffective monitoring have no effect on financial statement fraud.
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