SUPARTINI, TATI (2024) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN GENDER DIREKTUR KEUANGAN TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). S2 thesis, Universitas Mercu Buana-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
55520110013_TATI SUPARTINI_01 COVER - Tati Supartini.pdf Download (455kB) |
|
Text (Bab 1)
55520110013_TATI SUPARTINI_02 BAB 1 - Tati Supartini.pdf Restricted to Registered users only Download (438kB) |
|
Text (Bab 2)
55520110013_TATI SUPARTINI_03 BAB 2 - Tati Supartini.pdf Restricted to Registered users only Download (488kB) |
|
Text (Bab 3)
55520110013_TATI SUPARTINI_04 BAB 3 - Tati Supartini.pdf Restricted to Registered users only Download (610kB) |
|
Text (Bab 4)
55520110013_TATI SUPARTINI_05 BAB 4 - Tati Supartini.pdf Restricted to Registered users only Download (264kB) |
|
Text (Bab 5)
55520110013_TATI SUPARTINI_06 BAB 5 - Tati Supartini.pdf Restricted to Registered users only Download (218kB) |
|
Text (Daftar Pustaka)
55520110013_TATI SUPARTINI_08 DAFTAR PUSTAKA - Tati Supartini.pdf Restricted to Registered users only Download (255kB) |
|
Text (Lampiran)
55520110013_TATI SUPARTINI_09 LAMPIRAN - Tati Supartini.pdf Restricted to Registered users only Download (3MB) |
Abstract
The study aims to obtain empirical evidence of the influence of liquidity, leverage, profitability, corporate size, and gender of financial directors on financial statement fraud in manufacturing companies listed on the Indonesian Stock Exchange for the period 2018–2022. The type of research used in this study is a causal relationship with a quantitative approach. The population used in this study is manufacturing companies listed on the Indonesian Stock Exchange for the period 2018–2022, which comprises 163 companies. The selection of samples in this investigation uses purposive sampling techniques obtained by 117 companies. So the number of samples being the object of this research is as many as 585 (117 x 5 years) companies. The data analysis technique used is panel data regression with an estimated data model. The panel selected in this study is the Fixed Effect Model (FEM) with the help of e-view 10. The results of this study partially indicate that variable leverage, profitability, and company size have an influence on financial statement fraud, whereas the liquidity variable and the gender of the financial director have no influence over financial statement fraud. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh likuiditas, leverage, profitabilitas, ukuran perusahaan, dan gender direktur keuangan terhadap financial statement fraud pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2022. Jenis penelitian yang digunakan dalam penelitian ini adalah hubungan kausal dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini merupakan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang berjumlah 163 Perusahaan. Pemilihan sampel dalam Penelitan ini menggunakan Teknik purposive sampling yang diperoleh 117 Perusahaan. Jadi Jumlah sampel yang menjadi objek penelitian ini adalah sebanyak 585 (117 x 5 tahun) perusahaan. Teknik Analisis Data yang digunakan adalah regresi data panel dengan model estimasi Data Panel yang terpilih dalam penelitian ini adalah Fixed Effect Model (FEM) dengan bantuan e- view 10. Hasil Penelitian ini secara parsial mengujukkan bahwa Variabel Leverage, Profitabilitas, Ukuran Perusahaan memiliki pengaruh terhadap Financial Statement Fraud, Sedangkan Variabel Likuiditas, dan Gender Direktur Keuangan tidak memiliki pengaruh terhadap Financial Statement Fraud.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55520110013 |
| Uncontrolled Keywords: | liquidity, leverage, profitability, company size, gender Director of Finance, Financial Statement Fraud Likuditas, Leverage, Profitabilitas, Ukuran Perusahaan, Gender Direktur Keuangan, Financial Statement Fraud |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | ANISA DESI SAFITRI |
| Date Deposited: | 04 Sep 2024 02:50 |
| Last Modified: | 04 Sep 2024 02:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91152 |
Actions (login required)
 |
View Item |
