NJOTODIARDJO, VANIA CAROLINA SANTOSO (2021) PENGARUH FINANCIAL TARGETS, INEFFECTIVE MONITORING, DAN RATIONALIZATION TERHADAP FRAUDULENT FINANCIAL REPORTING PADA SEKTOR KEUANGAN DI BEI TAHUN 2017—2019. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
Fraudulent reporting continues to be an issue that can never be separated from a company, especially the emergence of fraud cases in financial sector companies
that cause considerable losses. This research was conducted with the aim of knowing the effect of financial targets, ineffective monitoring, and rationalization
on the occurrence of fraud in financial reporting. This research is a form of developing fraud theory, especially the fraud triangle which still has different
research results. This research was conducted on financial sector companies listed on the Indonesia Stock Exchange. The research period used is from 2017 to 2019.
The number of companies that match the sample criteria in this study are 89 companies out of 105 companies in the financial sector listed on the Indonesia Stock
Exchange during 2017 to 2019. Analysis used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences software.
The results of the study indicate that the financial targets variable as proxied by return on assets has a significant effect on fraudulent financial reporting, which
indicates that the financial target variable is able to become a model to help detect fraud in financial reporting. Meanwhile, the ineffective monitoring variable proxied
by the audit committee and the rationalization variable as proxied by the external auditor turnover did not significantly affect the fraudulent financial reporting,
which means that the variable is not able to detect fraud in financial reporting. Keywords: Financial targets, ineffective monitoring, rationalization, fraud triangle,
fraudulent financial reporting.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:27 |
| Last Modified: | 25 Oct 2024 02:27 |
| URI: | http://repository.machung.ac.id/id/eprint/304 |
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