PENGARUH FINANCIAL TARGET, ASSET OMPOSITION DAN AUDIT OPINION TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL

RAHIM, AULIA DINA (2023) PENGARUH FINANCIAL TARGET, ASSET OMPOSITION DAN AUDIT OPINION TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL. S1 thesis, Universitas Mercu Buana Jakarta.

[img] Text (HAL COVER)
01 COVER.pdf
Download (360kB)
[img] Text (ABSTRAK)
02 ABSTRAK.pdf
Download (46kB)
[img] Text (BAB I)
03 BAB 1.pdf
Restricted to Registered users only
Download (207kB)
[img] Text (BAB II)
04 BAB 2.pdf
Restricted to Registered users only
Download (227kB)
[img] Text (BAB III)
05 BAB 3.pdf
Restricted to Registered users only
Download (293kB)
[img] Text (BAB IV)
06 BAB 4.pdf
Restricted to Registered users only
Download (450kB)
[img] Text (BAB V)
07 BAB 5.pdf
Restricted to Registered users only
Download (129kB)
[img] Text (DAFTAR PUSTAKA)
08 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (134kB)
[img] Text (LAMPIRAN)
09 LAMPIRAN.pdf
Restricted to Registered users only
Download (792kB)

Abstract

This study aims to determine the effect of financial targets, asset composition, audit opinion on fraudulent financial statements with managerial ownership moderating variable. Fraud detection in this study uses a proxy F-score model which is the sum of accrual quality and financial performance. The population of this research is energy companies listed on the Indonesia Stock Exchange from 2019 to 2021. The results of this research indicate that Financial Target and Asset Composition have a positive effect on Financial Report Fraud. Meanwhile, Audit Opinion has a negative effect on Financial Report Fraud. The results of the analysis of moderating variables using the MRA test prove that managerial ownership functions as a quasi moderation capable of moderating the influence of the Financial Target and Asset Composition variables on Financial Report Fraud. Meanwhile, Managerial Ownership produces data test results as a moderating predictor which is unable to moderate the influence of the audit opinion variable on Financial Statement Fraud. Keywords: Financial Statement Fraud, financial target, asset composition, audit opinion, managerial ownership. Penelitian ini bertujuan untuk mengetahui pengaruh financial target, asset composition, audit opinion terhadap kecurangan laporan keuangan dengan variabel moderasi kepemilikan manajerial. Deteksi fraud pada penelitian ini menggunakan proksi F- score model yang merupakan penjumlahan dari accrual quality dan financial performance. Populasi dari penelitian ini adalah perusahaan energy yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2021. Hasil Penelitian ini menunjukkan bahwa Financial Target dan Asset Composition berpengaruh positif terhadap Kecurangan Laporan Keuangan. Sementara itu Audit Opinion berpengaruh negative terhadap Kecurangan Laporan Keuangan. Hasil analisis variabel moderasi menggunakan uji MRA membuktikan bahwa Kepemilikan manajerial berfungsi sebagai quasi moderasi mampu memoderasi pengaruh antara variabel Financial Target dan Asset Composition terhadap Kecurangan Laporan Keuangan. Sementara Kepemilikan Manajerial menghasilkan hasil uji data sebagai moderasi predictor tidak mampu memoderasi pengaruh antara variabel audit opinion terhadap Kecurangan Laporan Keuangan. Kata kunci: Kecurangan Laporan Keuangan, financial target, asset composition, audit opinion, kepemilikan manajerial

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 240
Call Number: SE/32/23/181
NIM/NIDN Creators: 43219120129
Uncontrolled Keywords: Kecurangan Laporan Keuangan, financial target, asset composition, audit opinion, kepemilikan manajerial
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 29 Dec 2023 08:43
Last Modified: 29 Dec 2023 08:43
URI: http://repository.mercubuana.ac.id/id/eprint/85021

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.