Faruk, Muhammad Umar (2017) PENGARUH TEKANAN, PELUANG, RASIONALISASI TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN LEMBAGA PEMBIAYAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2011-2015. Skripsi thesis, STIE Mandala.

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Abstract

This study aims to determine the effect of takan, opportunities, and rationalization of fraudulent financial statements partially and simultan.Populasi in this study is all companies of finance institutions listed in the Indonesia Stock Exchange in 2011-2015 as many as 16 companies which will be further classified as needed research. The variables of this research are capital rotation ratio, Return On asset, Financial stability, Effectiveness of supervision, company audit size, audit turnover, and audit opinion. Data analysis method used is logistic regression analysis. The results showed that the ratio of capital turnover had no significant effect on the fraud of financial statements. Return on assets has no significant effect on fraudulent financial statements. Financial stability has no significant effect on fraudulent financial statements. The effectiveness of supervision has no significant effect on fraudulent financial statements. The size of the audit firm has an insignificant effect on the fraudulent financial statements. Substitution audit has no significant effect on fraudulent financial statements. Audit opinion has an insignificant effect on financial report fraud. The ratio of capital turnover, ROA, financial stability, supervisory effectiveness, firm audit size, auditor turn and audit opinion simultaneously have no significant effect on financial report fraud.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Financial report fraud, Ratio of Capital turnover, Return On Aset,Financial Stability, Effectiveness of Supervision, the size of audit firm, Subtitutions audit, audit opinion, Fraud triangle.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	25 Sep 2019 05:22
Last Modified:	25 Sep 2019 05:22
URI:	http://repo.itsm.ac.id/id/eprint/169

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