ANDRIYANTI, ANGELINA DWI (2020) PENGARUH FINANCIAL TARGET, FINANCIAL STABILITY, INEFFECTIVE MONITORING, RATIONALIZATION, DAN CAPABILITY TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris Pada Sektor Keuangan yang Terdaftar di BEI Tahun 2016-2019). S1 thesis, Universitas Mercu Buana.
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Abstract
Financial reports are an important instrument in the operations of a company. The company's financial condition can be reflected in the company's financial statements. The purpose of this study is to obtain empirical evidence regarding the effect of financial targets on fraudulent financial statements. Obtain empirical evidence regarding the effect of financial stability ,. ineffective monitoring, rationalization, capability of fraudulent financial statements. ineffective monitoring of fraudulent financial statements. The population used in this study are all financial sector companies that have been listed on the Indonesia Stock Exchange in 2016-2019. The research sample used was 228 financial sector company sample data on the Indonesia Stock Exchange in 2016-2019. In this study, data testing was carried out using the SPSS version 25 program. The research design used in the preparation of this thesis is causal research. This research uses quantitative methods. The results showed that the variable financial target, financial stability, rationalization partially affected financial report fraud, while the effective monitoring and capability variables had no effect on financial statement fraud. Keyword: financial target, financial stability, rationalization partially, effective monitoring, capability, financial statement fraud Laporan keuangan menjadi suatu instrumen penting dalam operasional suatu perusahaan. Kondisi perusahaan secara finansial dapat tercermin dalam laporan keuangan perusahaan. Tujuan dari penelitian ini adalah Memperoleh bukti yang empiris mengenai pengaruh financial target terhadap kecurangan laporan keuangan. Memperoleh bukti yang empiris mengenai pengaruh financial stability, . ineffective monitoring, rationalization, capability terhadap kecurangan laporan keuangan. ineffective monitoring terhadap kecurangan laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor keuangan yang telah terdaftar di Bursa Efek Indonesia tahun 2016-2019. Sampel penelitian yang digunakan sebanyak 228 data sampel perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2016-2019. Dalam penelitian ini, dilakukan pengujian data dengan menggunakan program SPSS versi 25 Desain peneltian yang digunakan dalam penyusunan skripsi ini adalah penelitian kausal. Penelitian ini menggunakan metode kuantitatif. Hasil penelitian didapatkan bahwa variabel financial target, financial stability, rationalization secara parsial berpengaruh terhadap kecurangan laporan keuangan, sedangkan variabel ineffective monitoring dan capability tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: financial target, financial stability, rationalization, ineffective monitoring, capability, kecurangan laporan keuangan
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