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UEU » Undergraduate Theses » Manajemen Posted by [email protected] at 26/10/2020 13:39:32 • 378 Views
PENDETEKSIAN FAKTOR PENENTU FINANCIAL STATEMENT FRAUD
PADA PERUSAHAAN INDUSTRI TRANSPORTASI YANG TERDAFTAR DI
BURSA EFEK INDONESIA PERIODE 2016-2018Created by :
THERESSA DILLA LA LUNA ( 20160101246 )
Subject: | AKUNTANSI KEUANGAN | Alt. Subject : | FINANCIAL ACCOUNTING | Keyword: | FINANCIAL STABILITY FINANCIAL TARGET FINANCIAL STATEMENT |
Description:
Penelitian ini memiliki masalah terhadap kesalahan pada penyajian laporan keuangan
yang dinilai banyak merugikan investor-investor. Penelitian ini bertujuan untuk
mendeteksi perusahan-perusahaan yang fraud dan non fraud, indikator yang
membedakan dan faktor-faktor penentu kondisi perusahaan fraud dan non fraud.
Metode penelitian yang digunakan dalam penelitian ini menggunakan analisis
diskriminan dan analisis regresi logistik. Jenis data yang digunakan dalam penelitian
ini adalah data kuantitatif. Sampel dalam penelitian ini berjumlah 17 perusahaan
dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa
financial stability tidak berpengaruh positif terhadap financial statemen fraud,
financial target berpengaruh positif terhadap financial statemen fraud, nature of
industry tidak berpengaruh positif terhadap financial statemen fraud, effective
monitoring tidak berpengaruh positif terhadap financial statemen fraud dan
rationalization tidak berpengaruh positif terhadap financial statement fraud.
Contributor | : |
- Dr. Eka Bertuah, SE, MM
| Date Create | : | 26/10/2020 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20160101246 | Collection ID | : | 20160101246 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2020
Publication URL : https://digilib.esaunggul.ac.id/pendeteksian-faktor-penentu-financial-statement-fraudpada-perusahaan-industri-transportasi-yang-terdaftar-dibursa-efek-indonesia-periode-20162018-17152.html
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