Pengaruh Financial Target, Ineffective Monitoring, dan Financial Distress Terhadap Kecurangan Laporan Keuangan (Studi Empiris Perusahaan Sektor Property, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)
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Institusion
Universitas Islam 45
Author
Putri, Luthfi Miftahul
Subject
Audit
Datestamp
2022-12-05 08:47:01
Abstract :
Luthfi Miftahul Putri (41183403180076) The Effect of Financial Targets, Ineffective Monitoring and Financial Difficulties on Financial Statements (Empirical Study of Property, Real Estate, and Building Construction Sector Companies Listed on the IDX in 2019-2021). XIV + 94 Pages + 3 Pictures + 2022 + 9 Attachments Keywords: Financial Targets, Ineffective Monitoring, Financial Distress, Fraudulent Financial Statements This study intends to determine whether financial targets, ineffective monitoring, and financial distress have an influence on fraudulent financial statements. In this study, the independent variables used in this study were financial targets, ineffective monitoring and financial distress, while the dependent variable used in this study was financial statement fraud. The analytical method used in this study, namely Classical Assumption Test and Panel Data Regression Test with Eviews application software version 10. The type of data used is secondary data on property, real estate, and building construction sector companies which he took through the official website. The Indonesia Stock Exchange is www.idx.co.id and the sampling technique used is purposive sampling with an observation period of 2019-2021, so that the sample obtained is 56 companies. Based on the partial test results, financial targets have a significant positive effect on financial statement fraud, while ineffective monitoring and financial distress have a significant negative effect on financial statement fraud. So with this it is hoped that the next researcher can add other independent variables that are not used in this study. Bibliography: 52 (1976-2022)
Luthfi Miftahul Putri (41183403180076) The Effect of Financial Targets, Ineffective Monitoring and Financial Difficulties on Financial Statements (Empirical Study of Property, Real Estate, and Building Construction Sector Companies Listed on the IDX in 2019-2021). XIV + 94 Pages + 3 Pictures + 2022 + 9 Attachments Keywords: Financial Targets, Ineffective Monitoring, Financial Distress, Fraudulent Financial Statements This study intends to determine whether financial targets, ineffective monitoring, and financial distress have an influence on fraudulent financial statements. In this study, the independent variables used in this study were financial targets, ineffective monitoring and financial distress, while the dependent variable used in this study was financial statement fraud. The analytical method used in this study, namely Classical Assumption Test and Panel Data Regression Test with Eviews application software version 10. The type of data used is secondary data on property, real estate, and building construction sector companies which he took through the official website. The Indonesia Stock Exchange is www.idx.co.id and the sampling technique used is purposive sampling with an observation period of 2019-2021, so that the sample obtained is 56 companies. Based on the partial test results, financial targets have a significant positive effect on financial statement fraud, while ineffective monitoring and financial distress have a significant negative effect on financial statement fraud. So with this it is hoped that the next researcher can add other independent variables that are not used in this study. Bibliography: 52 (1976-2022)
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