KURNIA FEBRIATI, MIFTAH (2024) PENGARUH FINANCIAL DISTRESS, FINANCIAL STABILITY, FINANCIAL TARGET, INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia 2018-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to examine the influence of financial distress, financial stability, financial targets, and ineffective monitoring on financial statement fraud. This research is a type of quantitative research, data was collected from the annual financial reports of public companies listed on the Indonesia Stock Exchange from 2018 to 2022, with data analysis techniques using IBM SPSS V.25 for Windows software. Research results: 1) Financial distress has an effect on financial statement fraud, 2) Financial stability has an effect on financial statement fraud, 3) Financial targets have no effect on financial statement fraud, 4) Ineffective monitoring has an effect on financial statement fraud.
Item Type: | Thesis (S1) | |||||||||
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Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Financial Distress, Financial Stability, Financial Target, Ineffective Monitoring Terhadap Financial Statement Fraud. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan keuangan tahunan perusahaan public yang terdaftar di Bursa Efek Indonesia pada tahun 2018 sampai 2022, dengan teknik analisis data menggunakan software IBM SPSS V.25 for windows. Hasil penelitian 1) Financial distress berpengaruh terhadap financial statement fraud, 2) Financial stability berpengaruh terhadap financial statement fraud, 3) Financial target tidak berpengaruh terhadap financial statement fraud, 4) Ineffective monitoring berpengaruh terhadap financial statement fraud. | |||||||||
Uncontrolled Keywords: | Financial Distress, Financial Stability, Financial Targets, Ineffective Monitoring, Financial Statement Fraud. Financial Distress, Financial Stability, Financial Target, Ineffective Monitoring, Financial Statement Fraud | |||||||||
Subjects: | H Social Sciences > Public Administration H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
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Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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Depositing User: | Miftah Kurnia Febriati | |||||||||
Date Deposited: | 15 May 2024 13:58 | |||||||||
Last Modified: | 17 May 2024 09:38 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/35240 |
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