ANALISIS PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT FRAUD
| Main Author: | ARDI HARIYANTO , 1341031003 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2019
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/57194/1/ABSTRAK.pdf http://digilib.unila.ac.id/57194/17/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/57194/18/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/57194/ |
Daftar Isi:
- Penelitian ini bertujuan untuk menguji pengaruh Financial Stability, Personal Financial Need, External Pressure, dan Ineffective Monitoring terhadap Financial Statement Fraud. Dalam penelitian ini variabel independen yang digunakan adalah Financial Stability diproksikan denga ACHANGE, Personal Financial Need diproksikan dengan OSHIP, External Pressure diproksikan dengan LEVERAGE, dan Ineffective Monitoring diproksikan dengan BDOUT, dan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan Earning Management Data yang digunakan merupakan data sekunder yang berupa laporan tahunan perushaaan, dan diolah menggunakan bantuan program aplikasi SPSS. Pada penelitian ini terdapat 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang di pilih dengan metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa Financial Stability berpengaruh terhadap Financial Statement Fraud, Personal Financial Need tidak berpengaruh terhadap Financial Statement Fraud, External Pressure berpengaruh terhadap Financial Statement Fraud, dan Ineffective Monitorng berpengaruh terhadap Financial Statement Fraud Kata kunci: Financial Stability, Personal Financial Need, External Pressure, Ineffective Monitoring, Fraud, Financial Statement Fraud This study aims to examine the effect of Financial Stability, Personal Financial Need, External Pressure, and Ineffective Monitoring on Financial Statement Fraud. In this study the independent variable used is Financial Stability which is proxied by ACHANGE, Personal Financial Need is proxied by OSHIP, External Pressure is proxied with LEVERAGE, and Ineffective Monitoring is proxied with BDOUT, and the dependent variable in this study is Financial Statement Fraud by Earning Management The data used is secondary data in the form of the company's annual report, and processed using the help of the SPSS application program. In this study there were 25 manufacturing companies listed on the Indonesia Stock Exchange which were selected by purposive sampling method The results of this study indicate that Financial Stability has an effect on Financial Statement Fraud, Personal Financial Need does not effect Financial Statement Fraud, External Pressure has an effect on Financial Statement Fraud, and Ineffective Monitoring does not effect Financial Statement Fraud Keywords: Financial Stability, Personal Financial Need, External Pressure, Ineffective Monitoring, Fraud, Financial Statement of Fraud