Pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan manufaktur periode ( 2016-2018)
Info Katalog
File Repositori
Nomor Panggil : 023162065
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2021
Pembimbing 1 : Yadi Supriadi
Subyek : Manufactures - Accounting
Kata Kunci : Financial Needs; Financial Stability; Financial Targets; Ineffective Monitoring, Change in Auditors,
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2021_TA_SAK_023162065_Halaman-Judul.pdf | ||
| 2. | 2021_TA_SAK_023162065_Halaman-Pengesahan.pdf | ||
| 3. | 2021_TA_SAK_023162065_Bab-1-Pendahuluan.pdf | ||
| 4. | 2021_TA_SAK_023162065_Bab-2-Landasan-Teori.pdf |
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| 5. | 2021_TA_SAK_023162065_Bab-3-Metodologi-Penelitian.pdf |
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| 6. | 2021_TA_SAK_023162065_Bab-4-Analisi-dan-Pembahasan.pdf |
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| 7. | 2021_TA_SAK_023162065_Bab-5-Simpulan.pdf |
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| 8. | 2021_TA_SAK_023162065_Daftar-Pustaka.pdf | ||
| 9. | 2021_TA_SAK_023162065_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh personal financial need,financial stability, financial target, ineffective monitoring,change in auditor,change in director,frequent number of Ceo’spicture terhadap fraudulent financial reporting ( kecurangan laporan keuangan ).Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang tedaftar di Bursa Efek Indonesia pada tahun 2016-2018.Teknik pengambilan sampel yang digunakan metode purposive sampling dan diperoleh 31 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com annual report perusahaan. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Alat analisis yang digunakan untuk pengujian hhipotesis adalah SPSS 23.Hasil dari penelitian ini adalah financial target berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan personal need,finansial stability,ineffective monitoring,change in auditor,change in director,frequent number of CEO’s picture tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
T his study aims to examine and analyze the effect of financial needs, financial stability,financial targets,ineffective monitoring, change in auditors,change in directors and frequency of Ceo photos on fraudulent financial reporting.The sample used in this study is a manufacturing company listed on the Indonesia stock Exchange in 2016-2018. The sampling technique used was purposive sampling method and obtained by 31 companies. The data collected is secondary data using the documentation method through www.idx.com in the form of a company’s annual report. Testing is done using multiple regression analysis.The analytical tool used for hypothesis testing is SPSS . The results of this study are financial targets have a significant positive effect on fraudulent financial reporting,while financial needs, financial stabily, ineffective monitoring, change in auditors, change in directors, frequency of Ceo photos have no effect on fraudulent financial reporting
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