Gilang Jelita Santini, . (2022) INVESTIGASI FRAUD OF FINANCIAL STATEMENT PADA PERUSAHAAN PERBANKAN DAN ENERGI DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine whether there is an effect of financial targets, total accruals to total assets and nature of industry on fraud of financial statements in banking and energy companies, as well as to test whether there is a difference between the average independent variables in banking companies and the average the independent variables that are in energy companies. This study uses secondary data and panel data type, where the data used comes from 43 banking companies and 66 energy companies in 2017-2019. The sampling technique used was purposive sampling and the data analysis technique used multiple linear regression. The results show that financial targets have an effect on fraud of financial statements in banking companies, while they have no effect on energy companies. Then, total accrual to total assets has no effect on fraud of financial statements in both banking and energy companies. Meanwhile, the nature of industry also has a negative influence on fraud of financial statements in banking and energy companies. Then, the financial target variables, total accruals to total assets and the nature of industry in banking companies have an average difference with energy companies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112199] [Pembimbing: Donny Maha Putra] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | financial target, total accrual to total asset, nature of industry, fraud of financial statement |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Gilang Jelita Santini |
| Date Deposited: | 25 Jul 2022 08:50 |
| Last Modified: | 25 Jul 2022 08:50 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18998 |
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