Iwanto, Mutiara Larasaty (2022) Faktor – Faktor Yang Mempengaruhi Fraudulent Financial Statements Pada Perusahaan Manufaktur Sub Sektor Food And Baverages Periode 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to examine the effect of financial stability, ineffective monitrong, change in auditors, change of directors and frequent number of CEO pictures on fraudulent financial statements. The population in this study is manufacturing companies food and baverages sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling technique and resulted in a sample of 70 samples. The data analysis technique used is logistic regression analysis method. Based on the results of the study, it shows that financial stability has a significant effect on fraudulent financial statement. Meanwhile ineffective monitoring, change in auditors, change of directors, and frequent number of CEO pictures has no significant effect on fraudulent financial statements. Keywords: Financial stability, ineffective monitoring, change in auditors, change of directors, frequent number of CEO pictures, fraudulent financial statements
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MUTIARA LARASATY IWANTO |
| Date Deposited: | 01 Jul 2023 03:00 |
| Last Modified: | 01 Jul 2023 03:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9694 |
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