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All Journal Monex: Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Ekonomi dan Sosial (JIES)
Yustikasari, Yulia
Universitas Mercu Buana Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Monex: Journal of Accounting Research

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Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement Yustikasari, Yulia; Sari, Yeni Priatna
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.6194

Abstract

Penelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan untuk mengumpulkan data, uji asumsi klasik, regresi linier berganda, koefisien determinasi, dan hipotesis dilakukan dengan statistik deskriptif. Dari hasil pengujian stastistik dapat disimpulkan bahwa : Financial Stability, Change In Director, Change In Auditor, Ineffective Monitoring, dan CEO Picture berpengaruh terhadap Fraudulent Finanacial Statement, sedangkan untuk variabel  Ineffective Monitoring tidak berpengaruh terhadap Fraudulent Finanacial Statement. Kata kunci: Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Auditor, CEO Picture, Fraudulent Financial Statement
Co-Authors Ida Farida Mutiah Mutiah Yeni Priatna Sari, Yeni Priatna