Deteksi Tekanan Eksternal, Ketidakefektifan Pengawasan, Rasionalisasi, Kemampuan, dan Arogansi terhadap Praktik Kecurangan Laporan Keuangan
| Main Author: | Hariani, Annisya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/7424/9/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/7424/2/COVER.pdf http://eprints.perbanas.ac.id/7424/3/BAB%20I.pdf http://eprints.perbanas.ac.id/7424/4/BAB%20II.pdf http://eprints.perbanas.ac.id/7424/5/BAB%20III.pdf http://eprints.perbanas.ac.id/7424/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/7424/7/BAB%20V.pdf http://eprints.perbanas.ac.id/7424/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/7424/ |
Daftar Isi:
- This study aims to examine the effect detection of external pressure, ineffective monitoring, rasionalization, capability, and arogance with the practice of financial statement fraud. The sample of this research is governance industry BUMN listed on the IDX at 2015 – 2019. The number of sampels taken was 95 companies. The sampling technique used is purposive sampling. The data analysis technique used is logistic regression analysis using the SPSS 23 program. Based on the results of the study note that (1) external pressure have an affects with the practice of financial statement fraud, (2) ineffective monitoring have an affect with the practice of financial statement fraud, (3) rasionalization not have an affect with the practice of financial statement fraud, (4) capability not have an affect with the practice of financial statement fraud, and (5) arogance not have an affect with the practice of financial statement fraud.