SUGIARTO, IKRIMAH MA'AL (2021) PENGARUH FAKTOR-FAKTOR DALAM FRAUD TRIANGLE THEORY TERHADAP PRAKTIK MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur Subsektor Makanan yang Terdaftar di BEI Periode Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This aim of this research was to determine external pressure detecting fraudulent financial reporting. The population of this research is the manufacture companies food and beverage subsector listed in Indonesia Stock Exchange in 2014-208. The sampling technique is purposive sampling method. The method derived from 14 companies during the observation period of five years. The analysis technique used is the multiple linear regression analysis. The results showed that external pressure (LEVERAGE) and Rationalization (TATA) has no influenced towards the earning mangement. Meanwhile nature of industry (RECEIVABLE) has positive significant influence the earning management. Keywords: Fraud Triagle, Pressure, Opportunity, Rationalization, Fraudulent Financial Reporting Penelitian ini bertujuan untuk mengetahui pengaruh external pressure, nature of industry dan rasionalisasi terhadap praktik manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel dengan metode purposive sampling. Dari metode tersebut diperoleh 14 perusahaan yang memenuhi kriteria selama periode pengamatan lima tahun. Teknik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa external pressure (LEVERAGE) dan rasionalisasi (TATA) tidak berpengaruh terhadap manajemen laba. Sedangkan, nature of industry (RECEIVABLE) berpengaruh positif signifikan terhadap manajemen laba. Kata Kunci : Fraud Triangle, Tekanan, Kesempatan, Rasionalisasi, Kecurangan Pelaporan Keuangan
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43215120147 |
| Uncontrolled Keywords: | Fraud Triangle, Tekanan, Kesempatan, Rasionalisasi, Kecurangan Pelaporan Keuangan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.2 Individual Psychology, Characters/Psikologi Individual, Karakter > 155.23 Traits and Determinants of Character and Personality/Ciri dan Faktor Penentu Karakter dan Kepribadian > 155.234 Determinants/Faktor Penentu 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 18 Jul 2023 07:01 |
| Last Modified: | 18 Jul 2023 07:01 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79367 |
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