PENGARUH FINANCIAL STABILITY, NATURE OF INDUSTRY, RATONALIZATION, DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD
Abstract
Penelitian ini dilakukan dengan maksud untuk menambah pengetahauan mengenai
pengaruh financial stability, nature of industry, ratonalization, dan change in
director terhadap financial statement fraud. Penelitian ini dilakukan di perusahaan
sub sektor logam dan sejenisnya yang tercantum pada BEI (Bursa Efek Indonesia)
tahun 2013-2017. Populasi dari penelitian ini sekitar 16 perusahaan. Dengan
digunakannya purposive sampling diperoleh jumlah sampel sebanyak 13
perusahaan. Metode deskriptif dan asosiatif adalah metode penelitian yang
digunakan pada penelitian ini. Sumber data diperoleh dari sumber sekunder. Hasil
penelitian menunjukan bahwa: (1) secara simultan financial stability, nature of
industry, ratonalization, dan change in director berdampak serius terhadap
financial statement fraud, (2) secara parsial financial stability dan nature of
industry berdampak positif dan bermakna untuk financial statement fraud, (3)
secara parsial rationalization dan change in director berpengaruh tidak berarti
untuk financial statement fraud.
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