Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports

Abstract

Tujuan dalam penelitian ini yaitu guna melihat pengaruh financial target, ineffective monitoring dan financial distress terhadap kecurangan laporan keuangan yang difokuskan pada perusahaan sektor property, real estate dan konstruksi bangunan dengan tahun pengamatan 2019-2021. Penggunaan purposive sampling dalam metode pengambilan sampel, sehingga memperoleh sampel sebanyak 56 perusahaan. Penelitian ini memakai analisis regresi data panel dengan software Eviews. Sesuai output dari analisis yang dilakukan, diperoleh hasil bahwa financial target berpengaruh positif signifikan terhadap kecurangan laporan keuangan, sedangkan ineffective monitoring dan financial distress berpengaruh negatif signifikan terhadap kecurangan laporan keuanagan.The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.