JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi

Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports

Luthfi Miftahul Putri (Unknown)
Yuha Nadhirah Qintharah (Unknown)

Article Info

Publish Date
09 Apr 2023

Abstract

The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...