NAFILA RIZKY, MONIKA (2024) Determinan Pressure pada Kecurangan Laporan Keuangan Dan Peran Pemoderasi Financial Distress (Studi Empiris Pada Indurstri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of pressure determinants proxied by financial stability, financial targets, and external pressure on financial statement fraud with financial distress as a moderating variable. The population in this study is the manufacturing industry listed on the Indonesia Stock Exchange in 2019-2022. The total sample in this study was 77 companies per year using purposive sampling technique. The data used in this study are secondary data from financial reports and annual reports obtained from the IDX website and the company website. Data processing was carried out using SPSS 25 using moderated regression analysis (MRA) techniques. The results of this study indicate that financial stability has a significant negative effect on fraudulent financial statements, while financial targets, and external pressure have a significant positive effect on fraudulent financial statements. This study also explains that financial distress variables are able to moderate the relationship between financial stability, financial targets, and external pressure on fraudulent financial statements.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh determinan pressure yang diproksikan oleh financial stability, financial target, dan exteral pressure terhadap kecurangan laporan keuangan dengan financial distress sebagai variabel moderasi. Populasi dalam penelitian ini adalah industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Total sampel dalam penelitian ini adalah 77 perusahaan per tahun dengan menggunakan teknik purposive sampling. 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 SPSS 25 dengan menggunakan teknik moderated regression analysis (MRA). Hasil penelitian ini menunjukan bahwa financial stability berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan financial target, dan external pressure berpengaruh positif signifakan terhadap kecurangan laporan keuangan. Dalam penelitian ini juga menjelaskan variabel financial distress mampu memoderasi hubungan financial stability,financial target, dan external pressure terhadap kecurangan laporan keuangan | |||||||||
| Uncontrolled Keywords: | Determinants of Pressure, Financial Distress, Financial Statement Fraud Determinan Pressure, Financial Distress, Kecurangan Laporan Keuangan | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Monika Nafila Rizky | |||||||||
| Date Deposited: | 07 Jun 2024 11:06 | |||||||||
| Last Modified: | 10 Jun 2024 11:58 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35943 |
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