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All Journal Jurnal Rekognisi Akuntansi (JRA)
Hanik Riskiani
Universitas Islam Nahdlatul Ulama Jepara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Financial Stability, Ukuran Perusahaan, Kondisi Industri Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan yang Bergerak dibidang Keuangan yang Terdaftar di BEI Periode 2018-2019 Hanik Riskiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.638 KB) | DOI: 10.34001/jra.v4i2.143

Abstract

This study aims to test and determinine how much influence financial stability, size,nature of industry have on fraudulent financial reporting . This study uses three independent variables consisting of financial stability, size, and nature of industry and the dependent variable fraudulent financial reporting. This type of research is quantitave research. The population in this study are compines engaged in finance listed on the IDX for the 2018-2019 period with a purposive sampling method. The data analysis method used is multiple linear regression analysis with descriptive statistical test, classical assumption tests, and hypothesis testing winth the help of the SPSS 25. The result of this study indicate that financial stability ang nature of industry have significant negative effect on fraudulent financial reporting. Meanwhile, size has a significant positive effect on fraudulent financil reporting.
Co-Authors Yanto, Yanto