Pengaruh Financial Stability, Financial Target, External Pressure dan Institutional Ownership Terhadap Fraudulent Financial Reporting Pada Sektor Manufaktur yang Terdaftar di BEI

Permatasari, Carolina (2019) Pengaruh Financial Stability, Financial Target, External Pressure dan Institutional Ownership Terhadap Fraudulent Financial Reporting Pada Sektor Manufaktur yang Terdaftar di BEI. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to determine the effect Financial stability, Financial target, External pressure, and Institutional ownership in the fraudulent financial reporting. Variables financial stability proxy with ACHANGE, financial target proxy whit the ROA, external pressure proxy whit LEV and institutional ownership proxy with OSHIP. The dependent variable was used is fraudulent financial reporting using that Beneish M-score. This research uses 265 samples from 53 companies listed on Indonesia Stock Exchange in the year between 2014 and 2018. Based on logistic regression analysis there are 77 companies that commit fraud and 51 caompanies that do not commit fraud during 2014-2018. Method of determining the sample in this research were using purposive sampling and uses logistic regression. the result of this research proves that financial targe have significant effect to the fraudulent financial reporting. How ever, financial stability, external pressure and institutional ownership have no significant effect on the fraudulent financial reporting. Keyword: Fraud, Financial Stability, Financial Target, External Pressure, Institutional Ownership, Fraudulent Financial Reporting

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: CAROLINA PERMATASARI
Date Deposited: 11 Nov 2019 02:39
Last Modified: 11 Nov 2019 02:39
URI: http://eprints.perbanas.ac.id/id/eprint/4985

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