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Pengaruh Financial Stability, External Pressure, Financial Target, dan Ineffective Monitoring Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Swasta Nasional Devisa yang Terdaftar di BEI Periode 2014-2018

Wardhani, Ayu Asri Okta (2020) Pengaruh Financial Stability, External Pressure, Financial Target, dan Ineffective Monitoring Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Swasta Nasional Devisa yang Terdaftar di BEI Periode 2014-2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, and ineffective monitoring of financial statements fraud at the national private foreign exchange banks. The population in this study used the national foreign exchange private banks listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sampling technique uses purposive sampling technique and produces a sample of 120 companies. Data analysis techniques used are descriptive statistical analysis, classic assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the results of the study shows that financial stability and external pressure affect the fraud of financial statements fraud, whereas financial targets and ineffective monitoring do not affect the financial statements fraud.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: AYU ASRI OKTA WARDHANI
Date Deposited: 03 Sep 2020 04:26
Last Modified: 03 Sep 2020 04:26
URI: http://eprints.perbanas.ac.id/id/eprint/6879

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