Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement

Yulia Yustikasari, Yeni Priatna Sari

Abstract


Penelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan untuk mengumpulkan data, uji asumsi klasik, regresi linier berganda, koefisien determinasi, dan hipotesis dilakukan dengan statistik deskriptif. Dari hasil pengujian stastistik dapat disimpulkan bahwa : Financial Stability, Change In Director, Change In Auditor, Ineffective Monitoring, dan CEO Picture berpengaruh terhadap Fraudulent Finanacial Statement, sedangkan untuk variabel  Ineffective Monitoring tidak berpengaruh terhadap Fraudulent Finanacial Statement.

 

Kata kunci: Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Auditor, CEO Picture, Fraudulent Financial Statement


Keywords


Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Auditor, CEO Picture, Fraudulent Financial Statement

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DOI: https://doi.org/10.30591/monex.v13i01.6194

DOI (PDF (Bahasa Indonesia)): https://doi.org/10.30591/monex.v13i01.6194.g2828

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