Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal MEDIA BISNIS
Anthony, William Henry
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Sifat Industri, Pertumbuhan Perusahaan, dan Faktor Lainnya yang Mempengaruhi Fradulent Financial Statement Anthony, William Henry; Lasar, Hilary Flora A. T.
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This research was conduct to obtain empirical evidence regarding the factors that influence fraudulent financial statement actions. The factors studied are nature of industry, company growth, effectiveness supervision, quality of external auditors, director experience, external pressure, and change in auditor. Sampling in this study used purposive sapling which resulted in a sample of 166 companies originating from consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data obtained from the sample was analyzed using the logistic regression method in SPSS version 25. The result of this study show that nature of industry, company growth, and director experience has a positif effect on fraudulent financial statement, then external pressure has a negative effect on fraudulent financial statement, while effectiveness supervision, quality of external auditors, and change in auditor have no influence on fraudulent financial statement. Keywords: Fraudulent financial statement, nature of industry, company growth, effectiveness supervision, quality of external auditors, external pressure
Co-Authors Lasar, Hilary Flora A. T.