PENGARUH STABILITAS KEUANGAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN

Authors

  • Putra Harapan immanuel Sihombing University of Singaperbangsa Karawang image/svg+xml
  • Gusganda SM University of Singaperbangsa Karawang image/svg+xml

DOI:

https://doi.org/10.31000/competitive.v6i1.4363

Abstract

Penelitian ini bertujuan untuk mengetahui hasil penelitian tentang pengaruh stabilitas keuangan[1] dan tekanan eksternal terhadap kecurangan laporan keuangan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) terhadap laporan keuangan tahunan periode 2016 - 2019 menggunakan sampel sebanyak 28 observasi dengan menggunakan metode kuantitatif. Data yang digunakan adalah data sekunder. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan memiliki sig 0,035 < 0,05 dan nilai t hitung -1.228 < 2.063, tekanan eksternal memiliki sig -0,174 < 0,05 dan t hitung -0,290 < 2,063.

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References

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Published

2022-01-19

Issue

Vol. 6 No. 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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How to Cite

[1]
P. H. immanuel Sihombing and G. SM, “PENGARUH STABILITAS KEUANGAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN”, COMPETITIVE, vol. 6, no. 1, pp. 51–57, Jan. 2022, doi: 10.31000/competitive.v6i1.4363.