PENGARUH PRESSURE, OPPORTUNITY,RATIONALIZATION, ARROGANCE, DAN CAPABILITY TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN (Sektor Perusahaan manufaktur yang terdaftar di BEI Tahun 2017-2019)

AISYAH, MAULIDA (2021) PENGARUH PRESSURE, OPPORTUNITY,RATIONALIZATION, ARROGANCE, DAN CAPABILITY TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN (Sektor Perusahaan manufaktur yang terdaftar di BEI Tahun 2017-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aimed to analyze the effect of pressure, opportunity, rationalization, arrogance and capability on indication fraudulent financial statements. The sample selection in this study was carried out by purposive sampling method. Based on the certain criteria, 67 companies were obtained as samples. The data analysis technique used is the descriptive statistical test, the overall fit model test, the Negelkerke R Squaretest, the model feasibility test and the hypothesis test. The results of the analysis show as partial, that pressure measurement which is proxied by financial stability has a positive effect on fraudulent financial statements, opportunity measurement which is proxied by ineffective monitoring has no effect on fraudulent financial statements, rationalization measurement which is proxied by change auditors has no effect on fraudulent financial statements, arrogance measurement which is proxied by CEO frequent numbers has no effect on fraudulent financial statements and capability measurement which is proxied by director change has no effect on fraudulent financial statements.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: financial statement fraud, financial stability, effective monitoring, change auditor, CEO frequent number, change in director
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 23 Aug 2022 03:17
Last Modified: 23 Aug 2022 03:17
URI: https://repository.ump.ac.id:80/id/eprint/13716

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