DETAIL DOCUMENT
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN PELAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019
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Institusion
Universitas Stikubank
Author
Putri, Zulian Awwalia Puspita
Subject
HG Finance 
Datestamp
2022-05-17 04:52:09 
Abstract :
Penelitianainiaditujukanauntukaamembuktikanaasecaraaempirisapengaruh financialastability, apersonalaafinancialaaneed, afinancialatarget, aineffective monitoring, adanapergantianaauditor terhadapakecuranganapelaporanakeuangan padaaperusahaanaperbankanaaadiaIndonesia. Risetainiamempergunakanapopulasi dariaperusahaanaperbankanayangaasudah goapublicadanatercatatadiaBEIaselama periodea2015-2019ayangaadiambilamelaluiaapurposiveaasamplingaasebanyaka36 perusahaan KesimpulanaaipenelitianaaaainiaaadalahaaaFinancialaastabilityaapressure berpengaruhainegatifaiisignifikanaiidalamaiimendeteksiaiikecuranganaiipelaporan keuangan; aPersonalafinancialaneed danapergantianaKAPaberpengaruhanegatif tidakasignifikanadalamamendeteksiakecuranganapelaporanaikeuangan;iiFinancial targetidaniIneffectiveimonitoring.berpengaruh.positif.signifikan.dalam.mendeteks i kecuranganipelaporanikeuangan. Thisistudyiaimsitoiempiricallyiproveitheieffectiiiiofiiiifinancialiiiistability, personalifinancialineed,?financialitargets,..ineffectiveimonitoring,?andiauditor turnoverionifraudulentifinancialireportingiinibanking..companiesiiiiniiiIndonesia. Thisiresearchiusesiaipopulationiofibankingicompaniesithatihaveigoneipubliciand areilistedionitheiIDXiduringithei2015-2019iperiodiwhichiwereitakenithroughi,a purposiveisamplingiofi36icompanies. Theiconclusioniofithisistudyiisithatifinancial..stabilityi..pressure?hasi?a significantinegativeieffectionidetectingifraudulentiifinancialiireporting; iPersonal financialineediandiiauditoriiswitchingiihaveiinoiisignificantiinegativei.ieffecti.iin detectingiiifraudulentiiifinancialiiireporting;i.iFinancialii.targetsiiandiiIneffective monitoringihavei.iai.isignificanti.ipositiveieffectiinidetectingifraudulentifinancial reportingi. 
Institution Info

Universitas Stikubank