Hanggarista, Vanda Maydhi (2021) Pengaruh External Pressure, Financial Target, Ineffective Monitoring dan Rationalization terhadap Financial Statement Fraud dengan Perspektif Fraud Triangle (Bank Umum Swasta Nasional Devisa 2015 – 2019). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of the study are to determine the effect of the independent variable on the dependent variable. The independent variables used in this study are external pressure, financial target, effective monitoring, and rationalization, while the dependent variable used is financial statement fraud. The technique used in sample selection was purposive sampling and obtained a sample of 98 samples. Data analysis was performed using the SPSS 25 test by testing descriptive statistics, normality test, autocorrelation, multicollinearity, heteroscedasticity, R2 test, F test and multiple linear regression analysis. The results of this study indicate that external pressure and effective monitoring have an effect on financial statement fraud, while financial targets and rationalization have no effect on financial statement fraud.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | VANDA MAYDHI HANGGARISTA |
| Date Deposited: | 21 Jun 2021 06:14 |
| Last Modified: | 21 Jun 2021 06:14 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7981 |
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