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PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN(Studi Empiris di Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022)

This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling method used is purposive sampling method. The analytical method used is multiple regression analysis using IBM SPSS 25. The results of this research show that financial stability and audit opinion have no effect on financial statement fraud, while external Presssure and industrial conditions have an effect against fraudulent financial statements.

Availability
#
Central Library (Reference) T1530062024
T153006
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1530062024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
ix, 86 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.458 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
kecurangan laporan keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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