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dc.contributor.advisorErlina
dc.contributor.advisorAbubakar, Erwin
dc.contributor.authorFathia
dc.date.accessioned2020-03-02T07:15:16Z
dc.date.available2020-03-02T07:15:16Z
dc.date.issued2019
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/24685
dc.description125 Halamanen_US
dc.description.abstractTujuan dari Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial stability, external preasure, financial target, ineffective monitoring, change in auditor, dan rationalization baik secara simultan dan parsial terhadap financial statement fraud pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2013-2017. Populasi penelitianya itu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 - 2017 sebanyak 98 perusahaan. Metode analisis dalam penelitian ini menggunakan panel data dengan menggunakan program eviews . Hasil penelitian ini adalah Financial Stability berpengaruh positif dan signifikan terhadap financial statement fraud.External Preasure berpengaruh positif dan signifikan terhadap financial statement fraud. Financial Target berpengaruh negatif dan signifikan terhadap financial statement fraud. Ineffective Monitoring berpengaruh negaitif dan signifikan tehadap financial statement fraud. Change In Auditor berpengaruh negatif dan tidak signifikan tehadap financial statement fraud. Financial Stability, External Pressure, Financial Target, Ineffective Monitoring, dan Change In auditor secara simultan berpengaruh signifikan terhadap variable financial statement fraud.en_US
dc.description.abstractThe objective of the research was to find out and to analyze the influence of Financial Stability, External Pressure, Financial Target, Ineffective Monitoring, and Change in Auditor, simultaneously and partially on financial statement fraud in 98 manufacture companies listed in BEI (Indonesia Stock Exchange) in the period of 2013-2017. The data were analyzed by using E-views program. The result of the research showed that Financial Stability had positive and significant influence on financial statement fraud External Pressure had positive and significant influence on Financial Statement Fraud. Financial Target had negative and significant influence on Financial Statement Fraud. Ineffective Monitoring had negative and significant influence on Financial Statement Fraud. Change in Auditor had negative and insignificant influence on Financial Statement Fraud. Simultaneously, Financial Stability, External Pressure, Financial Target, Ineffective Monitoring, and Change in Auditor had positive and influence on Financial Statement Fraud.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectFinancial Statement Frauden_US
dc.subjectFinancial Stabilityen_US
dc.subjectFraud Triangleen_US
dc.subjectFinancial Targeten_US
dc.subjectIneffective Monitoringen_US
dc.subjectChange in Auditoren_US
dc.titleAnalisis Faktor–Faktor yang Mempengaruhi Rekayasa Laporan Keuangan dalam Perspektif Fraud Triangle: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013 – 2017en_US
dc.typeTesis Magisteren_US
dc.identifier.nimnipnik167017068


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