PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN(Studi Empiris di Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022)

AZZAHRA, ADINDA MIRZA and Burhanuddin, Burhanuddin and Nurullah, Asfeni (2024) PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN(Studi Empiris di Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling method used is purposive sampling method. The analytical method used is multiple regression analysis using IBM SPSS 25. The results of this research show that financial stability and audit opinion have no effect on financial statement fraud, while external Presssure and industrial conditions have an effect against fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial stability, external pressure, industry conditions, and audit opinion
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adinda Mirza Azzahra
Date Deposited:	24 Jul 2024 02:12
Last Modified:	24 Jul 2024 02:12
URI:	http://repository.unsri.ac.id/id/eprint/153006

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