Determinan Fraudulent Financial Reporting Dengan Pengujian Teori Fraud Diamond (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Sufira, Bella and , Drs. Muhammad Abdul Aris, M.Si (2021) Determinan Fraudulent Financial Reporting Dengan Pengujian Teori Fraud Diamond (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the determinants of fraudulent financial reporting in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The determinants of fraudulent financial reporting include financial stability, external pressure, nature of the industry, change in auditors and changes in directors. Fraudulent financial reporting, which is proxied by the F-Score, functions as the dependent variable. The sample was selected by purposive sampling method from 42 manufacturing companies listed on the IDX during the period 2017-2019. Resulted in 126 companies, 33 outlier data and resulted in 93 company observations. . Data analysis was performend using multiple regression methods. The results of this study indicate that financial stability, external pressure, and the nature of the industry are determinants of fraudulent financial reporting, while change in auditors and changes in directors are not determinants of fraudulent financial reporting.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Fraudulent financial reporting, financial stability, external pressure, nature of industry, change in auditors, change of directors.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BELLA SUFIRA
Date Deposited:	27 Apr 2021 06:28
Last Modified:	27 Apr 2021 06:29
URI:	http://eprints.ums.ac.id/id/eprint/90729

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