Analisis Financial Target, Financial Stability, dan Ineffective Monitoring yang mempengaruhi Kecurangan Pelaporan Keuangan

Authors

  • Prima Kharisma Universitas Islam Indonesia
  • Ayu Chairina Laksmi Universitas Islam Indonesia

DOI:

https://doi.org/10.59188/jurnalsostech.v3i3.653

Keywords:

Target keuangan, Stabilitas keuangan, Pemantauan yang tidak efektif, Pelaporan keuangan yang curang

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh target keuangan, stabilitas keuangan dan tidak efektifnya pemantauan pelaporan keuangan fraud. Sampel yang digunakan adalah perusahaan farmasi yang tercatat di Bursa Efek Indonesia (BEI) untuk peiod 2016-2020. Sampel penelitian diambil dengan purposive sampling. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh positif terhadap pelaporan keuangan fraud. Sementara itu, stabilitas keuangan dan pemantauan yang tidak efektif tidak berpengaruh positif terhadap pelaporan keuangan yang curang.

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Published

2023-03-15

How to Cite

Kharisma, P., & Chairina Laksmi, A. (2023). Analisis Financial Target, Financial Stability, dan Ineffective Monitoring yang mempengaruhi Kecurangan Pelaporan Keuangan . Jurnal Sosial Teknologi, 3(3), 210–219. https://doi.org/10.59188/jurnalsostech.v3i3.653

Issue

Vol. 3 No. 3 (2023): Jurnal Sosial dan Teknologi

Section

Articles

License

Copyright (c) 2023 Prima Kharisma, Ayu Chairina Laksmi

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