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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 29/11/2018 15:02:51 • 713 Views
ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017)Created by :
MAYA INDAH SOSILAWATI ( 201412072 )
Subject: | KEUANGAN KONSUMEN BURSA EFEK | Alt. Subject : | FINANCE CONSUMERS STOCK EXCHANGE | Keyword: | financial stability external pressure financial targets ineffective monitoring dan kecurangan laporan keuangan |
Description:
Penelitian ini bertujuan untuk menemukan pengaruh Financial stability, External pressure, Financial targets dan Ineffective monitoring sebagai proksi independen. Untuk proksi Kecurangan Laporan Keuangan penelitian ini menggunkan Beneish M-Score sebagai variabel dependen.
Obyek yang diteliti berjumlah 52 perusahaan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2017. Metode analisis yang digunakan adalah Binary Logistic .
Hasil pengujian menunjukkan terdapat pengaruh signifikan secara simultan Financial Stability, External Pressure, Financial Targets, dan Ineffective Monitoring terhadap Kecurangan Laporan Keuangan . Terdapat pengaruh signifikan secara parsial Financial Stability terhadap Kecurangan Laporan Keuangan. Tidak terdapat pengaruh signifikan secara parsial External Pressure terhadap Kecurangan Laporan Keuangan. Tidak terdapat pengaruh signifikan secara parsial Financial Targets terhadap Kecurangan Laporan Keuangan. Tidak terdapat pengaruh signifikan secara parsial Ineffective Monitoring terhadap Kecurangan Laporan Keuangan.
Date Create | : | 29/11/2018 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201412072 | Collection ID | : | 201412072 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2018
Publication URL : https://digilib.esaunggul.ac.id/analisis-pengaruh-fraud-triangle-terhadap-kecurangan-laporan-keuangan-studi-pada-perusahaan-makanan-dan-minuman-yang-terdaftar-di-bursa-efek-indonesia-periode-20142017-12009.html
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