JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Vol. 5 No. 1 (2024): November

Pengaruh Financial Target, Ineffective Monitoring, Total Asset, dan Perubahan Direksi Terhadap Fraudulent Financial Statement Dengan Perspektif Fraud Diamond

Budiarti, Dian (Unknown)
Sumarno (Unknown)

Article Info

Publish Date
17 Nov 2024

Abstract

Penelitian ini akan menguji bagaimana pengaruh financial target, ineffective monitoring, total aset, dan perubahan direksi terhadap fraudulent financial statement. Populasi menggunakan perusahaan manufaktur basic materials yang terdaftar di BEI periode 2018-2020. Sampel yang digunakan yaitu sebanyak 20 perusahaan dengan menggunakan metode purposive sampling. Hasil dari financial target dan ineffective monitoring berpengaruh negatif, sedangkan total aset dan perubahan direksi berpengaruh positif terhadap fraudulent financial statement

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Website

Abbrev

JABKO

Publisher

Universitas Pancasakti Tegal

Subject

Economics, Econometrics & Finance

Description

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer is a peer-reviewed journal. JABKO invites academics and researchers who do original research in the fields of taxation, management, and accounting including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting ...