Pengaruh Stimulus, Capability, Rationalization, Ego, Oppoturnity, Dan Collusion Terhadap Pendeteksian Kecurangan Laporan Keuangan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Riani, Laura Novariani
Subject
330 - ECONOMICS
Datestamp
2024-07-04 02:08:21
Abstract :
This research aims to d there is an influence of Stimulus, Capability, Rationalization, Ego, Opportunity and Collusion on fraudulent financial reports in financial sector companies in 2018-2022 listed on the Indonesia Stock Exchange (BEI). This form of research uses quantitative methods. The data used in this research is secondary data. This research utilizes data sources in the form of annual financial reports of financial sector companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022 in the financial sector. The sample selection in this study used a purposive sampling method with the final sample results after elimination of 270 companies during 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, frequency distribution analysis, and logistic regression analysis with SPSS version 26. The results of the research show that the variables Stimulus, Capability, Opportunity, and Collusion do not have a significant effect on finances. report fraud, while the variables Rationalization and Ego have a significant effect on financial statement fraud.
This research aims to d there is an influence of Stimulus, Capability, Rationalization, Ego, Opportunity and Collusion on fraudulent financial reports in financial sector companies in 2018-2022 listed on the Indonesia Stock Exchange (BEI). This form of research uses quantitative methods. The data used in this research is secondary data. This research utilizes data sources in the form of annual financial reports of financial sector companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022 in the financial sector. The sample selection in this study used a purposive sampling method with the final sample results after elimination of 270 companies during 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, frequency distribution analysis, and logistic regression analysis with SPSS version 26. The results of the research show that the variables Stimulus, Capability, Opportunity, and Collusion do not have a significant effect on finances. report fraud, while the variables Rationalization and Ego have a significant effect on financial statement fraud.
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