ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI

Fadilla Ulul Albab, . (2024) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to analyze the factors influencing the possibility of fraudulent financial statements. The study uses independent variables, namely financial stability, financial targets, nature of industry, and rationalization. The sample in this research were 46 infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2022, selected using the purposive sampling method. This research uses logistic regression analysis and showed the results that the financial target, nature of industry, and rationalization had an influence on fraudulent financial statements, while the financial stability variable has no influence on fraudulent financial statements.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil : 1810112019] [Pembimbing : Wisnu Julianto] [Ketua Penguji : Eko Yulianto] [Penguji 1 : Agus Maulana]
Uncontrolled Keywords: Fraudulent Financial Statement, Financial Stability, Financial Target, Nature of Industry, Rationalization
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FADILLA ULUL ALBAB
Date Deposited: 25 Sep 2024 03:54
Last Modified: 25 Sep 2024 03:54
URI: http://repository.upnvj.ac.id/id/eprint/31458

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