PENGARUH STABILITAS KEUANGAN, TOTAL AKRUAL, PERGANTIAN DIREKSI, DAN KONEKSI POLITIK TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN SIFAT INDUSTRI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023

AHMADI, DELA PUSPA and Yusrianti, Hasni (2025) PENGARUH STABILITAS KEUANGAN, TOTAL AKRUAL, PERGANTIAN DIREKSI, DAN KONEKSI POLITIK TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN SIFAT INDUSTRI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of financial stability, total accruals, change in directors, and political connections on financial statement fraud, as measured by the F-Score, with nature of the industry as a moderating variable. The research object comprises non-financial companies during the 2021–2023 period. The sample was selected using purposive sampling, resulting in 111 companies. A quantitative approach is employed, and the data are analyzed using panel data regression and moderated regression analysis (MRA) with EViews version 13. The results indicated that financial stability and total accruals have a positive effect on financial statement fraud, while change in directors and political connections have no significant effect on financial statement fraud. The MRA results indicate that the nature of the industry moderated the influence of total accruals and changes in directors on financial statement fraud, but did not moderate the effects of financial stability and political connections on financial statement fraud. Keywords: Financial Statement Fraud, Financial Stability, Total Accruals, Change in Directors, Political Connections, Nature of Industry

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Laporan Keuangan, Stabilitas Keuangan, Total Akrual, Pergantian Direksi, Koneksi Politik, Sifat Industri
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dela Puspa Ahmadi
Date Deposited:	14 Jul 2025 02:09
Last Modified:	14 Jul 2025 02:09
URI:	http://repository.unsri.ac.id/id/eprint/177828

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