PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR, DAN CHANGE IN DIRECTOR TERHADAP FRAUD LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2022)

ANGGRAINI, WAHYUNI and Pratiwi, Trie Sartika (2024) PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR, DAN CHANGE IN DIRECTOR TERHADAP FRAUD LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a total sample of 34 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS software. The results of this study show that: (1) financial stability has a positive effect on financial statement fraud; (2) external pressure has a negative effect on financial statement fraud; (3) ineffective monitoring has no effect on financial statement fraud; (4) change in auditor has a positive effect on financial statement fraud; and (5) change in director has a positive effect on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Wahyuni Anggraini
Date Deposited:	17 Jan 2024 04:15
Last Modified:	17 Jan 2024 04:15
URI:	http://repository.unsri.ac.id/id/eprint/138489

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