Image of PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORT

Skripsi

PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORT

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings management practices are often linked to financial statement fraud, while the implementation of strong Good Corporate Governance is considered a mechanism to prevent such practices. This research employs a quantitative method using panel data regression to examine the relationships between the studied variables. The research sample consists of transportation companies that meet specific criteria during the 2021-2023 period. The findings indicate that Profit Pressure, Earnings Management, and Good Corporate Governance have no significant effect on Fraudulent Financial Reporting. These results suggest that these factors are not the primary determinants of financial statement fraud within the studied transportation companies. The implications of this study suggest that other factors beyond Profit Pressure, Earnings Management, and Good Corporate Governance may play a more significant role in influencing Fraudulent Financial Reporting. Future research is recommended to explore additional factors such as external pressure, ownership structure, and audit quality in analyzing the determinants of financial statement fraud.

Availability
Inventory Code Barcode Call Number Location Status
2507001219T167637T1676372025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1676372025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 92 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment