Apakah Corporate Governance Dan Financial Distress Berpengaruh terhadap Fraudulent Financial Reporting (Studi Empiris terhadap Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi yang Terdaftar di BEI Periode 2016-2019)

Hidayah, Salma Nur (2021) Apakah Corporate Governance Dan Financial Distress Berpengaruh terhadap Fraudulent Financial Reporting (Studi Empiris terhadap Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi yang Terdaftar di BEI Periode 2016-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Infrastructure, utility and transportation (IUT) companies in developing countries like Indonesia need further review. One of the forms of state efforts in providing welfare, prosperity and social equality can be observed through the IUT sector companies in Indonesia itself. IUT sector companies in Indonesia often commit fraud which results in stagnant development. One form of fraud that is committed is fraud in financial reporting (fraudulent financial reporting). Researcher's interest in this matter makes this thesis interesting. This study aims to analyze the effect of corporate governance and financial distress on fraudulent financial reporting in IUT sector companies. Researchers using multiple linear regression techniques. The results showed that only Fraudulent financial reporting is positively influenced by financial Distress(FDS). Fraudulent financial reporting (FFR) is not influenced by the proportion of the board of commissioners (PDK); The expertise of the audit committee (PKA); The variable number of photos of the CEO in the annual report (JFC).

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number HID a 894/2021
Uncontrolled Keywords: Infrastructure, Utilities, and Transportation, Fraudulent Financial Reporting, BEI, Financial Distress.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Nov 2021 08:33
Last Modified: 17 Nov 2021 08:33
URI: http://repository.stieykpn.ac.id/id/eprint/1314

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