Skripsi

PENGARUH STABILITAS KEUANGAN, TOTAL AKRUAL, PERGANTIAN DIREKSI, DAN KONEKSI POLITIK TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN SIFAT INDUSTRI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023

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Penilaian

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This study aims to examine the effect of financial stability, total accruals, change in directors, and political connections on financial statement fraud, as measured by the F-Score, with nature of the industry as a moderating variable. The research object comprises non-financial companies during the 2021–2023 period. The sample was selected using purposive sampling, resulting in 111 companies. A quantitative approach is employed, and the data are analyzed using panel data regression and moderated regression analysis (MRA) with EViews version 13. The results indicated that financial stability and total accruals have a positive effect on financial statement fraud, while change in directors and political connections have no significant effect on financial statement fraud. The MRA results indicate that the nature of the industry moderated the influence of total accruals and changes in directors on financial statement fraud, but did not moderate the effects of financial stability and political connections on financial statement fraud. Keywords: Financial Statement Fraud, Financial Stability, Total Accruals, Change in Directors, Political Connections, Nature of Industry

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004004	T177828	T1778282025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1778282025

Publisher

Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 175 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

339.507

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi pembangunan

Specific Detail Info

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Statement of Responsibility

MI

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