Laurent, Samuel (2021) Analisis Pressure Dalam Menentukan Fraudulent Financial Reporting Pada Perusahaan Keluarga Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini membahas mengenai analisis tekanan (pressure) dalam menentukan
fraudulent financial reporting pada perusahaan keluarga. Variabel Independen yang
digunakan dalam penelitian ini yakni financial stability, external pressure, dan executive
financial need. Populasi yang digunakan dalam penelitian ini yakni perusahaan yang
terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Model penelitian yang
digunakan oleh peneliti yakni regresi data panel berbasis pooled least square dengan
pendekatan yang dipilih adalah common effect model. Teknik yang digunakan dalam
pengambilan sampel adalah teknik purposive sampling. Total sampel yang digunakan
adalah 354 perusahaan yang merupakan family business. Penelitian ini menunjukkan
bahwa external pressure dan executive financial need yang paling berpengaruh terhadap
aktivitas fraudulent financial reporting dalam perusahaan keluarga. Saran yang diberikan
penelitian ini yaitu diharapkan dapat menemukan model yang lebih tepat dalam mendeteksi
fraudulent financial reporting, menentukan variabel dan proksi yang dapat mengukur
perusahaan disektor finance dan laporan keuangan dengan mata uang USD, serta
mengidentifikasi secara jelas dalam menentukan perusahaan yang dapat dikategorikan
sebagai family business./This study discusses the analysis of pressure in determining fraudulent financial
reporting in family companies listed on the Indonesia Stock Exchange in 2017-
2019. The independent variables used in this study are financial stability, external
pressure, and executive financial need. The population used in this study are
companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The
research model used by the researcher is panel data regression based on pooled least
squares with the chosen approach being the common effect model. The technique
used in sampling is purposive sampling technique. The total sample used is 354
companies which are family businesses. This study shows that external pressure
and executive financial need are the most influential on fraudulent financial
reporting activities in family companies. The advice given by this research is that it
is expected to find a more appropriate model in detecting fraudulent financial
reporting, determine variables and proxies that can measure companies in the
finance sector and financial statements in USD, and identify clearly in determining
companies that can be categorized as family businesses.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Laurent, Samuel NIM01012170028 samuel.laurent19@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Karyawati, Golrida NIDN0303067103 golrida.karyawati@uph.edu |
Uncontrolled Keywords: | perusahaan keluarga; financial statement fraud; pressure |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | Users 3606 not found. |
Date Deposited: | 30 Jun 2021 08:34 |
Last Modified: | 11 Mar 2022 03:32 |
URI: | http://repository.uph.edu/id/eprint/40193 |