TIA DINI HARYANI (2025) PENGARUH PRESSURE, OPPORTUNITY, RATIONALIZATION, CAPABILITY TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh positif signifikan dari variabel independen, yaitu pressure, opportunity, rationalization, capability, dan Good Coorporate Governance sebagai variabel moderasi rationalization terhadap variabel dependen, yaitu fraudulent financial statement. Objek atau subjek dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dengan jumlah sampel yang memenuhi kriteria sebanyak 301 dari 79 perusahaan. Alat analisis yang digunakan dalam penelitian merupakan Moderated Regression Analysis (MRA) dengan bantuan software E-Views 10. Berdasarkan hasil analisis penelitian ini, pressure, opportunity, dan rationalization berpengaruh positif signifikan terhadap fraudulent financial statement.

Dosen Pembimbing: Alni Rahmawati, Dr., S.E., M.M. | NIDN0514016801
Item Type: Thesis (S1)
Uncontrolled Keywords: Fraudulent financial statement, pressure, opportunity, rationalization, capability, Good Corporate Governance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User: Aidilla Qurotianti
Date Deposited: 20 Feb 2025 07:16
Last Modified: 20 Feb 2025 07:16
URI: https://etd.umy.ac.id/id/eprint/49658

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