PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN PELAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Putri, Zulian Awwalia Puspita (2022) PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN PELAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Undergraduate thesis, UNIVERSITAS STIKUBANK SEMARANG.

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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.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2523 NIM.17.05.52.2014
Uncontrolled Keywords:	financialistability,ipersonalifinancialineed,.financialitarget, ineffectiveimonitoring, ipergantianiKAP, iKecurangan
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	17 May 2022 04:52
Last Modified:	17 May 2022 04:52
URI:	https://eprints.unisbank.ac.id/id/eprint/8368

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