Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Fraudulent Financial Statement (Pada Perusahaan Property, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)
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Institusion

Universitas Katolik Musi Charitas

Author

Natalie, Kezia Merry

Subject

H Social Sciences (General) 

Datestamp

2024-03-08 02:53:50 

Abstract :
This study aims to describe and analyze the effect of the proportion of independent commissioners, institutional ownership, profitability, and leverage on Fraudulent Financial Statement in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2018-2022. The data used is secondary data. The population in this study were property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling technique. The total sample used in this study was 336 out of 365 population. Hypothesis testing is done with multiple linear regression analysis. The results of this study prove that the proportion of independent commissioners, institutional ownership, profitability, and leverage have no influence on the potential for fraudulent financial statements in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2018-2022. Keywords: Proportion of Independent Commissioners, Institutional Ownership, Profitability, Leverage, Fraudulent Financial Statement. 

File :
EA-2024-2021071-cover.pdf
EA-2024-2021071-abstract.pdf
EA-2024-2021071-complete.pdf
EA-2024-2021071-summary_id.pdf
EA-2024-2021071-tableofcontent.pdf
EA-2024-2021071-chapter1.pdf
EA-2024-2021071-chapter2.pdf
EA-2024-2021071-chapter3.pdf
EA-2024-2021071-chapter4.pdf
EA-2024-2021071-conclusion.pdf
EA-2024-2021071-reference.pdf
EA-2024-2021071-attachment.pdf