PENGARUH TARGET KEUANGAN, SIFAT INDUSTRI, RASIONALISASI, DAN PERUBAHAN DIREKSI TERHADAP FRAUDULENT FINANCIAL STATEMENT (STUDI PADA BANK BUKU 4 DI INDONESIA PERIODE 2019-2023)

Randhika Fachri Fachri, . (2024) PENGARUH TARGET KEUANGAN, SIFAT INDUSTRI, RASIONALISASI, DAN PERUBAHAN DIREKSI TERHADAP FRAUDULENT FINANCIAL STATEMENT (STUDI PADA BANK BUKU 4 DI INDONESIA PERIODE 2019-2023). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study aimed at investigating the impact of the fraud diamond theory on fraudulent financial statements. The fraud diamond theory is measured through pressure (financial targets), opportunity (nature of the industry), rationalization (total accruals), and capability (changes in directors). This study employs purposive sampling, with a sample consisting of 11 companies out of a total of 47 listed on the Indonesia Stock Exchange in the banking sector. Panel data analysis using STATA v.13 software is utilized for data analysis. The results of the study indicate that financial targets, nature of the industry, rationalization, capability, and arrogance simultaneously do not affect fraudulent financial statements. However, individually, nature of industry and rationalization have a statistically significant impact on fraudulent financial statements. meanwhile, financial target and capability do not have a significant impact on fraudulent financial statements.

Item Type: Thesis (Skripsi)
Additional Information: No.Panggil: 2010112107 Pembimbing : Satria Yudhia Wijaya Penguji 1: Eko Yulianto Penguji 2: Andy Setiawan
Uncontrolled Keywords: Financial Target, Nature of Industry, Rationalization, Capability, Fraudulent Financial Statements.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RANDHIKA FACHRI
Date Deposited: 19 Sep 2024 07:19
Last Modified: 24 Sep 2024 02:42
URI: http://repository.upnvj.ac.id/id/eprint/31109

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