Pengaruh Financial Stability, Financial Target, Personal Financial Need, Nature of Industry dan Rationalization pada Financial Statement Fraud dalam Perspektif Fraud Triangle
| Main Author: | Rezza Fahlevi |
|---|---|
| Other Authors: | Prof. Dr. Abdul Hamid, M.S, Atiqah, SE.,MS.Ak. |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta : Fakultas Ekonomi Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/33308 |
Daftar Isi:
- The aim of this research is to analyze the effects of financial stability, financial target, personal financial need, nature of industry, and rationalization on financial statement fraud with indicator accrual earnings management. The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2010 to 2013 periods. The number of companies in this research were 31 companies with 4 years observation. Based on purposive sampling method, final sample total is 124 companies. The data analysis methods uses multiple regressions. Based on adjusted R square can be found effect of the independent variables to financial statement fraud with indicator accrual earnings management can be explained 69 %. The results of these research indicate that percent change in total assets (ACHANGE), operating cash flows (OCF), the company reported a loss (LOSS), return on total assets (ROA), and audit opinion (AUDREP) influence financial statement fraud with 0.000, 0.000, 0.010, 0.019, and 0.058 significant value. Meanwhile, percent change in receivable on sales (RECEIV) and the cumulative percentage of ownership in the firm held by insiders (OSHIP) has no significant impact on financial statement fraud (accrual earnings management) with 0.377 and 0.576 significant value.