PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE DAN PROFITABILITAS TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018)

KHOIRUNNISA, AYU (2020) PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE DAN PROFITABILITAS TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The reduction in the quality of financial statement information is caused by management behavior that commits fraud by manipulating financial statements to make them look good. This study aims to obtain empirical evidence of the effect of financial stability, external pressure and profitability on fraudulent financial statement. This study uses a purposive sampling method as a sample selection method. The research population is the trading sub-sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, there are 65 companies and obtained 46 research sample companies that match the criteria. The analytical method use is panel data. Based on the results of the study indicate that the variables of financial stability and external pressure significantly influence fraudulent financial statement, while the profitability variable does not significantly influence the fraudulent financial statement. Keywords : Fraudulent Financial Statement, Financial Stability, External Pressure, Profitability Tereduksinya kualitas informasi laporan keuangan diakibatkan oleh perilaku manajemen yang melakukan tindakan kecurangan dengan cara memanipulasi laporan keuangan agar terlihat baik. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh financial stability, external pressure dan profitabilitas terhadap kecurangan laporan keuangan. Penelitian ini menggunakan metode purposive sampling sebagai metode pemilihan sampel. Populasi penelitian adalah perusahaan sub sektor perdagangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018, terdapat 65 perusahaan dan diperoleh 46 perusahaan sample penelitian yang sesuai dengan kriteria. Metode analisis yang digunakan adalah data panel. Berdasarkan hasil penelitian menunjukkan bahwa variabel financial stability dan external pressure berpengaruh signifikan terhadap kecurangan laporan keuangan, sementara itu variabel profitabilitas tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata kunci : Kecurangan Laporan Keuangan, Financial Stability, External Pressure, Profitabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 239
NIM/NIDN Creators: 43216110250
Uncontrolled Keywords: Kecurangan Laporan Keuangan, Financial Stability, External Pressure, Profitabilitas.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 13:20
Last Modified: 13 Jul 2022 02:53
URI: http://repository.mercubuana.ac.id/id/eprint/56355

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