ANALISIS TEORI MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN IDX30 PERIODE 2017 - 2019

JOANITA, SHAFIRA and Mukhtaruddin, Mukhtaruddin and Nurullah, Asfeni (2021) ANALISIS TEORI MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN IDX30 PERIODE 2017 - 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

Fraudulent financial statement is a serious problem. It can be a threat for its users. Fraudulent financial statement is also difficult to detect because of its intentional nature. The purpose of this research is to examine empirically the effect of motives, capability, and possibility theory to fraudulent financial statement. The type of data used in this study is secondary data in the form of company annual report. Population of this research is IDX30 companies in Indonesia Stock Exchange during the period of 2017 – 2019. The sample selection used purposive sampling method with the total samples are 17 samples. This study used spearman’s correlation method with SPSS 23.0. The result of this study show that motives, capability, and possibility have no significant effect on the fraudulent financial statement. Limitation of this study is small sample size and limited variables. Further research is recommended to add more samples and variables in order to show maximum results.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraudulent Financial Statement, Motives, Capability, Possibility
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10431 not found.
Date Deposited:	08 Feb 2021 06:41
Last Modified:	08 Feb 2021 06:41
URI:	http://repository.unsri.ac.id/id/eprint/42261

Available Versions of this Item

• ANALISIS TEORI MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN IDX30 PERIODE 2017 - 2019. (deposited 03 Feb 2021 02:35)
  • ANALISIS TEORI MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN IDX30 PERIODE 2017 - 2019. (deposited 08 Feb 2021 06:41) [Currently Displayed]

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