The impact of firm size, corporate governance and financial stability to fraudulent financial statements of property, real estate and building construction sectors listed on Indonesia Stock Exchange

Stevlyn, Stevlyn (2021) The impact of firm size, corporate governance and financial stability to fraudulent financial statements of property, real estate and building construction sectors listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Fraud is an action to deprive another money or property intentionally and unfairly with a specific goal. Fraudulent Financial Statements occurs when the management wants to make the company looks better by manipulating the financial statements—the manipulated information considered invalid when used in decision-making. This research is intended to study the impact of firm size, corporate governance, and financial stability to fraudulent financial statements of property, real estate, and building construction sectors listed on Indonesia Stock Exchange. The independent variable is firm size, corporate governance represents by ineffective monitoring and auditor switch, and financial stability. The indicator of a dependent variable is Beneish M-Score. This research used quantitative research with descriptive approach. The data is obtained from the secondary data in the form of the annual report and financial statements by using purposive sampling method with a total sample of 108 companies. The research indicates that partially firm size, ineffective monitoring, auditor switch, and financial stability significantly influence fraudulent financial statements/Kecurangan adalah tindakan untuk mencabut uang atau properti lain dengan sengaja dan tidak adil dengan tujuan tertentu. Laporan Keuangan palsu terjadi ketika manajemen ingin membuat perusahaan terlihat lebih baik dengan memanipulasi laporan keuangan. Informasi yang dimanipulasi dianggap tidak valid bila digunakan dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengkaji dampak dari ukuran perusahaan, tata kelola perusahaan, dan stabilitas keuangan terhadap laporan keuangan properti, real estat, dan konstruksi bangunan yang tercantum di Bursa Efek Indonesia. Indikator variabel independen adalah ukuran perusahaan, tata kelola perusahaan diwakili oleh pemantauan yang tidak efektif dan switch auditor, dan stabilitas keuangan. Indikator variabel dependen adalah Beneish M-score. Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data Diperoleh dari data sekunder dalam bentuk Laporan Tahunan dan pernyataan keuangan dengan menggunakan metode purposive sampling dengan total sampel 108 perusahaan. Hasil penelitian ini menunjukkan bahwa sebagian, ukuran perusahaan, pemantauan yang tidak efektif, switch auditor, dan stabilitas keuangan memiliki pengaruh yang signifikan dari penipuan laporan keuangan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Stevlyn, StevlynNIM03012170078stevlynng123@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMartok, YenniNIDN0130048101yenni.martok@uph.edu
Uncontrolled Keywords: firm size; ineffective monitoring; auditor switch; financial stability; fraudulent financial statements
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14046 not found.
Date Deposited: 12 Aug 2021 02:28
Last Modified: 12 Jan 2022 10:36
URI: http://repository.uph.edu/id/eprint/41368

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