Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Hamida, Hasna Marwa
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS PENGARUH FINANCIAL TARGET DAN EFFECTIVEMONITORING TERHADAP POTENSI KECURANGAN LAPORANKEUANGAN Hamida, Hasna Marwa; Wilestari, Median; Efrinal
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/44d6bc46

Abstract

     This study aims to analyze and determine the influence of financial targets and effectivemonitoring on the potential for financial statement fraud in companies in the metal and mineralsub-sector for the period 2020-2023. The research sample consisted of 13 companies in the metaland mineral sub-sector listed on the Indonesia Stock Exchange for the period 2020-2023, selectedusing purposive sampling with specific criteria. The data source used secondary data from theofficial website www.idx.co.id. The data analysis method used in this study was logistic regressionanalysis with the assistance of SPSS 23 statistical software. The results of this study indicate thatfinancial targets have a positive and significant influence on the potential for financial statementfraud. Effective monitoring has a positive but insignificant influence on the potential for financialstatement fraud.
Co-Authors Efrinal Wilestari, Median