Mulyo, Theodorus Erton Endi Putra (2023) Faktor-Faktor Yang Mempengaruhi Fraud. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of four fraud factors, financial targets, financial stability, external pressure, nature of industry, on financial statement fraud by using company size as a moderating variable. The population in this study uses food and bavegarge sector companies that have been listed on the Indonesia Stock Exchange in 2020-2022. This sample selection is based on purposive sampling technique. The results of this study indicate that (H1) financial target, (H2) financial stability, (H3) external pressure has no effect on financial statement fraud and (H4) nature of industry affects financial statement fraud. Keywords: Financial Statement Fraud, Financial Target, Financial Stability, External Pressure, Nature Of Industry.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | THEODORUS ERTON ENDI PUTRA MULYO |
| Date Deposited: | 05 Jan 2024 03:31 |
| Last Modified: | 05 Jan 2024 03:31 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11836 |
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