MUBARIQ, IKMAL (2023) PENGARUH CORPORATE FINANCIAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of corporate financial pressure on financial statement fraud with the audit committee as a moderating variable. Corporate financial pressure in this study consists of three variables, namely financial stability, financial target, and external pressure. The population in this study is state-owned enterprises listed on the Indonesia Stock Exchange from 2017 to 2021. The total sample in this study is 20 companies per year using a saturated sample technique. The data used in this study are secondary data from financial statements and annual reports obtained from the IDX website and company’s website. Data processing was carried out using the SPSS 26 application program with moderated regression analysis (MRA) technique. The results of this study indicate that the financial target and external pressure variables have a significant positive effect on financial statement fraud, while financial stability has a significant negative effect on financial statement fraud. This study also explains that the audit committee variable is able to moderate the relationship between external pressure on financial statement fraud, but the audit Committee is not able to moderate the relationship between financial stability and financial target on financial statement fraud.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor MUCHLISH, MUNAWAR 197509092005011002 Thesis advisor SABARUDDINSAH, SABARUDDINSAH 197701292008121001
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh corporate financial pressure terhadap financial statement fraud dengan audit committee sebagai variabel moderasi. Corporate financial pressure dalam penelitian ini terdiri atas tiga variabel yakni financial stability, financial target, dan external pressure. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Total sampel dalam penelitian ini adalah 20 perusahaan per tahun dengan menggunakan teknik sampel jenuh. Data yang digunakan dalam penelitian ini merupakan data sekunder dari laporan keuangan dan laporan tahunan yang didapat dari website BEI dan website perusahaan. Pengolahan data dilakukan menggunakan program aplikasi SPSS 26 dengan menggunakan teknik moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa financial target dan external pressure berpengaruh positif signifikan terhadap financial statement fraud, sedangkan financial stability berpengaruh negatif signifikan terhadap financial statement fraud. Dalam penelitian ini juga menjelaskan variabel audit committee mampu memoderasi hubungan external pressure terhadap financial statement fraud, namun audit committee tidak mampu memoderasi hubungan antara financial stability dan financial target terhadap financial statement fraud.
Uncontrolled Keywords:	Corporate Financial Pressure, Audit Committee, Financial Statement Fraud Corporate Financial Pressure, Audit Committee, Financial Statement Fraud
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis
Depositing User:	IKMAL MUBARIQ
Date Deposited:	18 Jul 2023 14:08
Last Modified:	20 Jul 2023 13:40
URI:	http://eprints.untirta.ac.id/id/eprint/26639

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