Nugroho, Аlbert Аdi and Dr. Zaki Baridwan,, Ak., CA., CPA and Dr. Endang Mardiati,, Ak., CA (2018) Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corporate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Mediasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, leverage, dan corporate governance terhadap financial distress dan pengaruh financial distress terhadap kecurangan laporan keuangan. Populasi penelitian ini adalah perusahaan manufaktur BEI tahun 2013 – 2016. Sampel penelitian yang terpilih berjumlah 100 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel. Hasil penelitian ini menunjukan bahwa profitabilitas, leverage, kepemilikan saham, dan jumlah direksi merupakan faktor penentu financial distress, sedangkan likuiditas dan komite audit bukan merupakan faktor penentu financial distress. Hal tersebut dikarenakan perusahaan lebih menyukai hutang jangka pendek dibandingkan hutang jangka panjang dan perusahaan telah memiliki jumlah komite audit yang ideal yaitu sebanyak tiga orang. Berdasarkan penelitian ini financial distress merupakan faktor penentu terjadinya kecurangan laporan keuangan
English Abstract
The objective of this study is to analyze the influence of profitability, liquidity, leverage, and corporate governance on financial distress and the influence of financial distress on financial statement fraud. The population of this study is manufacturing companies listed in the IDX in the period of 2013-2016. Using purposive sampling technique, 100 companies were selected as the sample. The data of this study was analyzed using panel data regression. The results of this study show that profitability, leverage, share ownership, and number of directors are the factors for financial distress, while liquidity and audit committee are not the factors for financial distress. The reasons behind the facts are that the companies prefer short-term debt to long-term debt and that the companies already have an ideal number of audit committee, i.e. three people. Therefore, this study concludes that financial distress is the determining factor for financial statement fraud.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/364.163/NUG/p/2018/041811541 |
| Uncontrolled Keywords: | profitabilitas, likuiditas, leverage, corporate governance, financial distress, kecurangan laporan keuangan,profitability, liquidity, leverage, corporate governance, financial distress, fraud, financial statemen |
| Subjects: | 300 Social sciences > 364 Criminology > 364.1 Criminal offenses > 364.16 Offenses against property > 364.163 Fraud |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 24 Aug 2022 04:32 |
| Last Modified: | 24 Aug 2022 04:32 |
| URI: | http://repository.ub.ac.id/id/eprint/193503 |
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