Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/39637
Title: Pengaruh Ukuran Perusahaan dan Fraud Diamond Terhadap Kecurangan Laporan Keuanganpada Perusahaan Lq-45 (Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia Tahun 2013-2015)
Authors: Rifki Jalaludin
Advisors: Yessi Fitri
Keywords: financial stability pressure;financial targets;ineffective monitoring;organizational structure;capability;Company Size;financial statement fraud
Issue Date: 13-Apr-2017
Abstract: This research purposes to examine the effect on financial stability pressure (ACHANGE), financial targets (ROA), ineffective monitoring (IND), and organizational structure (CEO) capability (DCHANGE), firm size (LnTA) on the financial statement fraud. This research uses sample of LQ-45 company which is listed in Indonesian Stock Exchange during 2016 period. The number of financial industries are become as a sample of the study namely 63 companies with three years observation. Based on purpossive sampling method, total of research samples are 105 financial statements. The hypothesis in this research is tested by multiplied regression analyze. The result of this research indicates that ACHANGE, ROA, IND, DCHANGE and LNTA have no impact on financial statement fraud.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/39637
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