SKRIPSI AKS

Fraud Hexagon dan Manajemen Laba pada Perusahaan yang Terdaftar di BEI Tahun 2016-2022

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ABSTRACT

This research was conducted because there are still many cases of
fraudulent earnings management in State-Owned Enterprises (BUMN). This study
aims to examine whether there is an influence between the independent variable
financial stability, leverage, financial target, effectiveness of supervision, nature of
industry, auditor change, director change, arrogance, and collusion on the
dependent variable of earning management.
This research is quantitative and uses secondary data, namely the
company's annual report. The population in this study are State-Owned Enterprises
(BUMN) listed on the Indonesia Stock Exchange for the 2016-2022 research period.
The sampling technique uses purposive sampling so that 16 sample companies are
obtained for 7 years and produce 112 observational data. The data analysis
technique used in this study is logistic regression analysis.
The results of the research using logistic regression analysis show that the
variables of financial target have a positive effect on earning management. While
financial stability, leverage, effectiveness of supervision, nature of industry, auditor
change, director change, arrogance, and collusion have no effect on earning
management.
Keywords: Earning Management, Financial Stability, Leverage, Financial Target,
Effectiveness of Supervision, Nature of Industry, Auditor Change, Director Change,
Arrogance, Collusion

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 APR f 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 218 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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