{"data":{"id":3257,"url":"https:\/\/repo.xbbh.net\/items\/3257","status":"published","type":"thesis","title":"PENGARUH TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN , DAN KONDISI INDUSTRI TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (FRAUD)","title_alt":null,"abstract":"PENGARUH TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN DAN KONDISI INDUSTRI TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (FRAUD)\n(Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)\nPenelitian ini bertujuan untuk mengetahui sejauh mana menguji pengaruh tekanan eksternal, ketidakefektifan pengawasan dan kondisi industri terhadap kecurangan laporan keuangan. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan yang dapat diakses di website Bursa Efek Indonesia dengan periode penelitian 2019-2021. Popu;asi dalam penelitian ini sebanyak 79 perusahaan manufaktur sektor industri dasar dan kimia, dengan metode pengambilan sampel yaitu menggunakan purposive sampling dan didapatkan sampel perusahaan manufaktur sektor industri dasar dan kimia sebanyak 23 perusahaan yang terdaftar di Bursa Efek Indonesia. Indikator kecurangan laporan keuangan diukur dengan Beneish M-Score dan teknik analisis yang digunakan adalah regresi linier berganda. Analisis dilakukan menggunakan software EViews 12.","abstract_alt":null,"creators":[{"role":"author","family_name":"LIMBONG","given_name":"LUISA MARCELA","orcid":null,"national_id":"NPM1112191046"},{"role":"advisor","family_name":"Sukiati","given_name":"Wiwin","orcid":null,"national_id":"0409126002"}],"year":2023,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas Sangga Buana YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci : Kecurangan laporan keuangan (fraud)","Tekanan Eksternal","Ketidakefektifan Pengawasan","Kondisi Industri"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"LIMBONG, LUISA MARCELA (2023) PENGARUH TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN , DAN KONDISI INDUSTRI TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (FRAUD). Universitas Sangga Buana YPKP.","documents":[{"name":"1._COVER.pdf","section":"cover","mime_type":"application\/pdf","size":808158,"sha256":"57d0b49ba4b3eac3801c29d61d227a9facaa5f54f1c89d473632346cac2cdb73","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12570\/1._COVER.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":524357,"sha256":"e672362f101171e34759360b1280c29cd69dcf91ad85ee08552c677205cb6687","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12571\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":515307,"sha256":"ebfe9cb8e6accf9668340c4fc910d1da9bcebb2c434774e62621680899fcc425","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12572\/3._LEMBAR_PERNYATAAN.pdf"},{"name":"4._ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":808108,"sha256":"f9690fda6007dd26d43c7495194dbdc9e720772a5096234270fdc3171c2999d9","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12573\/4._ABSTRAK.pdf"},{"name":"7._BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":808268,"sha256":"f8472852b1a993032dccbe093dd54bb863a3a72ffe660b7c5356295047707c13","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12574\/7._BAB_I.pdf"},{"name":"12._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":808138,"sha256":"46f72f582d1f670911e7e53e8fe5a2f9a00daac996a34369604da52996c2e51c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3257\/files\/12575\/12._DAFTAR_PUSTAKA.pdf"}],"published_at":"2023-12-08T03:29:03+00:00","updated_at":"2026-10-31T07:17:30+00:00"}}