Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Ivonita, Azzahra
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD Ivonita, Azzahra; Rasuli, M; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.179-192

Abstract

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements.
Co-Authors M. Rasuli Meilda Wiguna