Pengaruh Financial Stability, Sifat Industri, Nilai Akrual, dan Perilaku Oportunistik dalam Pendeteksian Fraudulent Financial Statement (Studi Empiris pada Perusahaan BUMN Indonesia Periode 2019-2022)

Anggoro, Ranaa Naziira Givasya (2024) Pengaruh Financial Stability, Sifat Industri, Nilai Akrual, dan Perilaku Oportunistik dalam Pendeteksian Fraudulent Financial Statement (Studi Empiris pada Perusahaan BUMN Indonesia Periode 2019-2022). Undergraduate thesis, Universitas Pembangunan Jaya.

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Pendahuluan.pdf
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Abstract.pdf
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Abstrak.pdf
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Daftar Isi.pdf
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Daftar Gambar.pdf
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Daftar Tabel.pdf
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Daftar Lampiran.pdf
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BAB I.pdf
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Lampiran.pdf
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Abstract

This research aims to examine, explain, and provide empirical evidence on the influence of Financial Stability, Industry Characteristics, Accrual Quality, and Opportunistic Behavior on Fraudulent Financial Statements in Indonesian State- Owned Enterprises (BUMN) during the period 2019-2022. The study employs Financial Stability, Industry Characteristics, Accrual Quality, and Opportunistic Behavior as independent variables, Firm Size as a control variable, and Fraudulent Financial Statements as the dependent variable. The population of this study encompasses all BUMN companies operating between 2019 and 2022. The sample data comprises the financial statements of BUMN companies during the same period. The analysis reveals a coefficient of determination (R-squared) value of 55.9%, indicating that Financial Stability, Industry Characteristics, Accrual Quality, Opportunistic Behavior, and the control variable Firm Size collectively influence the detection of Fraudulent Financial Statements. The remaining 44.1% of the variance is attributed to factors not included within the scope of this study.

Item Type: Karya Tulis Ilmiah (KTI) (Undergraduate)
Uncontrolled Keywords: Financial Stability, Industry Characteristics, Accrual Values, and Opportunistic Behavior, Financial Statement Fraud, Agency Theory, Theory of Planned Behavior.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Humaniora dan Bisnis > Prodi Akuntansi
Depositing User: Ranaa Naziira Givasya
Date Deposited: 01 Aug 2024 02:12
Last Modified: 01 Aug 2024 02:13
URI: http://eprints.upj.ac.id/id/eprint/9436

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