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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMD TAHUN 2016-2020

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMD TAHUN 2016-2020
 
Creator Cahnia, Murni
Amin, Moh.
Anwar, Siti Aminah
 
Description The research of this study is to examine the analysis of the factors that influence financial statement fraud in BUMD companies in 2016-2020. The sample in this study were 5 BUMD companies on the Indonesia Stock Exchange. The data in this study are secondary data. The analytical method of this research is multiple linear regression analysis. The results showed that the variable ratio of total receivables, changes in public accounting firms and changes in directors had an effect on fraudulent financial statements in BUMD companies listed on the Indonesia Stock Exchange in 2016-2020. While partially the total receivables ratio variable affects financial statement fraud in BUMD companies, the change in public accounting firm turnover does not affect financial statement fraud in BUMD companies, and the change of directors variable does not affect financial statement fraud in BUMD companies.Keywords: Ratio of total accounts receivable, turnover of public accounting firm, change of directors, fraudulent financial statements.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-03-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15589
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15589/11807
 
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