THE INFLUENCE OF AUDITOR OPINION, COMPANY SIZE, EXTERNAL PRESSURE ON FRAUD REPORTING FINANCIALLY WITH INDUSTRIAL CONDITIONS AS INTERVENING VARIABLES

ARTANA, I KADEK PEBRI (2023) THE INFLUENCE OF AUDITOR OPINION, COMPANY SIZE, EXTERNAL PRESSURE ON FRAUD REPORTING FINANCIALLY WITH INDUSTRIAL CONDITIONS AS INTERVENING VARIABLES. Masters thesis, UNIVERSITAS PENDIDIKAN GANESHA.

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Abstract

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself. So, in order for a company in the manufacturing sector to be competitive, the company must have a strategy and have characteristics that make the company more widely known to the wider community, as well as provide a good view of the company. The research objectives are as follows: 1. To find out whether the state of the industry can mediate the influence of auditor opinion, company size and external pressure on fraudulent financial reporting in companies listed on the Indonesia Stock Exchange in the manufacturing sector for 2017-2021. This research uses a quantitative approach that is associative. The population in this study consisted of 25 companies. The sampling technique used in this study used a non-probability sampling technique with purposive sampling, with several criteria, the number of research samples became 22 companies with 110 observational data for 2017-2021. the research results show that the auditor's opinion has a negative effect on Fraudulent Financial Reporting. Company size has a negative effect on Fraudulent Financial Reporting. External pressure has a positive effect on Fraudulent Financial Reporting. Industry conditions can mediate the relationship between the auditor's opinion on fraudulent financial reporting. The state of the industry cannot mediate the relationship between company size and fraudulent financial reporting. The state of the industry cannot mediate the relationship between external pressure and fraudulent financial reporting.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Auditor Opinion, Company Size, External Pressure, Fraudulent Financial Reporting, State of the Industry
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HG Finance
Divisions: Pascasarjana > Program Studi Akuntansi (S2)
Depositing User: I Kadek Pebri Artana, S. Ak
Date Deposited: 19 Feb 2023 04:52
Last Modified: 19 Feb 2023 04:52
URI: http://repo.undiksha.ac.id/id/eprint/14116

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