PENGARUH TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Thereskia Pinta Nauli Pane, .
Subject
HB Economic Theory
Datestamp
2022-01-12 04:41:52
Abstract :
This study is using quantitative method that aimed to find out the effect of financial target, ineffective monitoring and change in auditor on the fraudulent financial statement in mining companies that are listed in Indonesia Stock Exchange for periode 2016-2018 as population. The research sample in this study were 35 companies. The study uses SPSS version 22 to test hypotheses with Logistic Regression Analysis with a significance level of 5% (0.05). The results showed that the ineffective monitoring and change in auditor had an effect on financial statement fraud because with the effective supervision of an independent board of commissioners, it would reduce the chances of management committing fraud and change of auditors to be used so that fraud detected by previous auditors was not easily discovered by new auditors while financial targets do not affect financial statement fraud.
This study is using quantitative method that aimed to find out the effect of financial target, ineffective monitoring and change in auditor on the fraudulent financial statement in mining companies that are listed in Indonesia Stock Exchange for periode 2016-2018 as population. The research sample in this study were 35 companies. The study uses SPSS version 22 to test hypotheses with Logistic Regression Analysis with a significance level of 5% (0.05). The results showed that the ineffective monitoring and change in auditor had an effect on financial statement fraud because with the effective supervision of an independent board of commissioners, it would reduce the chances of management committing fraud and change of auditors to be used so that fraud detected by previous auditors was not easily discovered by new auditors while financial targets do not affect financial statement fraud.
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