Skripsi

PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR, DAN CHANGE IN DIRECTOR TERHADAP FRAUD LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2022).

---

Penilaian

---

This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a total sample of 34 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS software. The results of this study show that: (1) financial stability has a positive effect on financial statement fraud; (2) external pressure has a negative effect on financial statement fraud; (3) ineffective monitoring has no effect on financial statement fraud; (4) change in auditor has a positive effect on financial statement fraud; and (5) change in director has a positive effect on financial statement fraud.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000884	T138489	T1384892024	Central Library (Referens)	Available

Detail Information

Series Title

-

Call Number

T1384892024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii,110 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

-

Statement of Responsibility

MURZ

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment