Putri, Nabila Tania (2023) PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL DAN TARGET KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN. Sarjana (S1) thesis, Universitas Islam “45” Bekasi.
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Abstract
ABSTRACT
Nabila Tania Putri (41183403180113)
The Influence of Financial Stability, External Pressure and Financial Targets on Fraudulent Financial Statements
XII + 103 Pages + 12 Tables + 4 Figures + 8 Attachments
Keywords: Financial Stability, External Pressure, Financial Targets, Fraud Triangle, Fraudulent Financial Statements
This study aims to examine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in consumer non-cylicas sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are financial stability, external pressure and financial targets while the dependent variables used in this study are fraudulent financial statements.
The method used in this study is quantitative descriptive and has a type of secondary data source in the form of annual reports of non-cylicas consumer sector companies listed on the Indonesia Stock Exchange (IDX) which were obtained from the official website https://www.idx.co. en/. The sample to be used in this study was selected using a purposive sampling method. Based on this selection, 183 samples were obtained from 61 non-cylicas consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Hypothesis testing was carried out through multiple regression analysis using SPSS to test the effect of the dependent and independent variables in the study.
Based on the tests that have been carried out in this study, the results show that the external pressure variable has no effect on fraudulent financial statements, while the variables of financial stability and financial targets have an effect on fraudulent financial statements.
Bibliography: 20 (1976-2022)
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706 |
| Subjects: | Audit |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Miss Nabila Tania Putri |
| Date Deposited: | 12 May 2023 08:58 |
| Last Modified: | 12 May 2023 08:58 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/2695 |
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