The Influence or Financial Stability of Financial Persons and Ineffective Monitoring on Financial Statement Fraud in Manufacturing Companies Listed on The idx 2016-2018
Pengaruh Financial Stability, Personal Financial dan Ineffective Monitoring terhadap Financial Statement Fraud (Study Empiris Pada Perusahaan Manufaktur 2016-2018 Terdaftar di Bursa Efek Indonesia)
DOI:
https://doi.org/10.21070/ups.1808Keywords:
Financial Stability, Personal Financial, Ineffective MonitoringAbstract
This research has the aim of knowing the effect of financial stability, personal financial, and ineffective monitoring of financial statement fraud on manufacturing companies listed on the 2016-2014 IDX. This type of research used quantitative research. This study uses 2 variables, namely the independent variable and the dependent variable. Independent variables are financial stability, personal financial, and ineffective monitoring. While the dependent variable is financial statement fraud. The data analysis method used is multiple linear regression analysis. The sample of this research is manufacturing companies on the Indonesia Stock Exchange in 2016-2018. Samples were collected by purposive sampling method and produced 48 companies as samples. The results of this study indicate that Financial Stability does not affect the Financial Statement Fraud, Personal Financial affects the Financial Statement Fraud, Ineffective Monitoring affects the Financial Statement Fraud. Keyword : financial stability, personal financial and ineffective monitoring.
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References
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Ardiansyah Barus Muhammad, 2017. Pengaruh Financial Stability, Financial Targets, Personal Financial Need, Ineffective monitoring, dan Audit Report Terhadap Financial Statement Fraud Dalam Perspektif Fraud Triangle (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2015). Progam Studi Strata 1 Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara Medan.
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