PENGARUH MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022

PRATAMA, MUHAMMAD JULIAN ANUGRAH and Wahyudi, Tertiarto and Yusrianti, Hasni (2024) PENGARUH MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of motives, capability, and possibility on fraudulent financial statements in manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018 - 2022. This is a quantitative research study. The research data are secondary data obtained from the financial reports of manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange from 2018 to 2022. The sample size for this study is 65, determined using purposive sampling technique. The statistical tool used is SPSS 26. Data analysis employs multiple linear regression analysis. The results of this research indicate that motives have a significant positive effect on fraudulent financial statements, capability does not have a significant effect on fraudulent financial statements, and possibility does not have a significant effect on fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fraudulent financial statements, motives, capability, and possibility
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. JULIAN ANUGRAH PRATAMA
Date Deposited:	22 Jan 2024 08:00
Last Modified:	22 Jan 2024 08:00
URI:	http://repository.unsri.ac.id/id/eprint/139237

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