PENGARUH STABILITAS KEANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, SIFAT INDUSTRI, TOTAL AKRUAL, PERGANTIAN DIREKSI, DAN DUALISME JABATAN TERHADAP FRAUDULANT FINANCIAL STATEMENT DALAM SUDUT PANDANG FRAUD PENTAGON PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2017 – 2021

Lita Novia Yulianti, . (2023) PENGARUH STABILITAS KEANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, SIFAT INDUSTRI, TOTAL AKRUAL, PERGANTIAN DIREKSI, DAN DUALISME JABATAN TERHADAP FRAUDULANT FINANCIAL STATEMENT DALAM SUDUT PANDANG FRAUD PENTAGON PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2017 – 2021. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

This study aims to examine wheter or nit there is an effect of financial stability, financial targets, ineffective monitoring, natur of industry, total accrual, change of directors, and dualism position in fraudulent financial statement. This research was conducted in state-owned companies listed on the Indonesia Stock Exchange for the peride 2017-2021. The research sample consisted of 11 samples. This study uses secondary data and quantitative research methods. The analysis technique uses descriptive statistical test, classical assumption test, multiple linear regression analysis, coefficient of determination test using SPSS 22. The results showed that financial targets had a significant positive effect on fraudulent financial statement, the nature of industry had a significant negative effect on fraudulent financial statements. And financial stability, ineffective monitoring, total accrual, change of director, and dualism position have no effect on fraudulent financial statements. Keywords : financial stability, financial target, ineffective monitoring, nature of industry, total accrual, change of director, and dualism position

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