Anggraini, Novira Putri (2021) Analisis Financial Stability, Capability, External Pressure dan Opportunity terhadap Financial Statement Fraud Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to examine the effect of financial stability, capability, external pressure and opportunity on financial statement fraud in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. The population in this study is the food and beverage 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 66 companies. The data analysis technique used is multiple linear analysis method. Based on the results of the study, it shows that financial stability, external pressure and opportunity have a significant effect on financial statement fraud and capability has no significant effect on financial statement fraud. Keywords: Financial stability, capability, external pressure, opportunity, financial statement fraud
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NOVIRA PUTRI ANGGRAINI |
| Date Deposited: | 30 Nov 2021 04:19 |
| Last Modified: | 30 Nov 2021 04:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8481 |
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