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Pengaruh External Pressure, Financial Stability, Ineffective Monitoring dan Rationalization terhadap Kecurangan Laporan Keuangan dengan Perspektif Fraud Triangle

Luvita, Nazilla Deva (2021) Pengaruh External Pressure, Financial Stability, Ineffective Monitoring dan Rationalization terhadap Kecurangan Laporan Keuangan dengan Perspektif Fraud Triangle. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The aim of this study is to obtain empirically evidence about the effect of fraud triangle’s elements to the financial statement fraud. In this research, pressure is proxied by external pressure and financial stability. While the opportunity proxied by ineffective monitoring. Then rationalization is proxied by change in auditor. Population in this research are Bank Umum Swasta Nasional Devisa listed on the Indonesian Stock Exchange period 2015-2019, in total 30 banks. Samples were selected using purposive sampling method. The data used in this study was analyzed using multiple linear regression. This analysis performed using software Statistical Package for the Social Sciences or SPSS 25. The results showed there were 24 banks that meet the criteria specified in the target population of the study. The test results in this study obtain empirical evidence that financial target effect on the financial satement fraud, whereas, external pressure, ineffective monitoring and rationalization is proxied by change in auditor don’t effect on financial satement fraud.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NAZILLA DEVA LUVITA
Date Deposited: 14 Jun 2021 07:53
Last Modified: 14 Jun 2021 07:53
URI: http://eprints.perbanas.ac.id/id/eprint/7959

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