CD-ROM

Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Laporan Keuangan (Studi pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) (CD + Cetak)

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This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are plantation companies listed on the Indonesian Stock Exchange from 2017 to 2019. And there are 39 samples studied in this study. The data analysis method used is multiple regression linear analysis.
The results of this study indicate that external pressure which is proxied by leverage and the change of public accounting firm has a significant effect on fraudulent financial statements. Meanwhile, financial stability pressure which is proxied by ACHANGE, financial targets proxied by ROA, and effective monitoring which is proxied by BDOUT have no significant effect on the loss of financial statements.
Key Words : financial stability pressure, external pressure, fiancial targets, ineffective monitoring and change of Public Accounting Firm.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

074 AKT2020 FAD p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 4.655 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

074 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FINANCIAL STABILITY PRESSURE
EXTERNAL PRESSURE
FINANCIAL TARGETS
INDEFFECTIVE MONITORING
CHANGE OF PUBLIC ACCOUNTING FIRM

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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