NATURE OF INDUSTRY, KETIDAKEFEKTIFAN PENGAWASAN, DAN KECURANGAN LAPORAN KEUANGAN: MODERASI TEKNOLOGI INFORMASI

Ayu Fitaloka Waqidatun, . (2021) NATURE OF INDUSTRY, KETIDAKEFEKTIFAN PENGAWASAN, DAN KECURANGAN LAPORAN KEUANGAN: MODERASI TEKNOLOGI INFORMASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to analyze the effect of nature of industry, ineffective monitoring on fraudulent financial statements moderated by information technology in 65 manufacturing companies listed on the Indonesia Stock Exchange in the period 2018-2020. This type of this research is quantitative research that uses secondary data based on annual report. Technique analyzing panel data in this research used regression model selection test, classical assumption test, and multiple linear regression which is processed using the STATA version 16 data processing application. Based on the test results and analysis, it can be concluded that (1) nature of industry has a negative and significant effect on fraudulentfinancial statement, (2) ineffective monitoring has no effect on fraudulent financial statement, (3) information technology can moderate the nature of industry relationship to financial statement fraud, and (4) information technology cannot moderate the relationship between ineffective monitoring and financial statement fraud.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112009], [Ketua Penguji : Panubut Simorangkir], [Penguji 1: Wisnu Julianto], [Penguji 2/Pembimbing: Aniek Wijayanti]
Uncontrolled Keywords: Fraudulent Financial Statement, Nature of Industry, Ineffective Monitoring, Information Technology
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ayu Fitaloka Waqidatun
Date Deposited: 10 Oct 2021 05:45
Last Modified: 10 Oct 2021 05:45
URI: http://repository.upnvj.ac.id/id/eprint/11417

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