Batara, I Wayan Darma (2025) ANALISIS STRATEGI BISNIS DALAM MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub – Sektor Konstruksi Yang Terdaftar di BEI Periode 2019-2023). Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
This study aims to examine the influence of related party transactions, corporate social responsibility (CSR), and capital intensity on financial statement fraud in construction sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study uses a sample of 12 companies over a 5-year observation period, resulting in a total of 60 observational data points. Data analysis is conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of Smart PLS version 3.0 software. The findings of this study indicate that related party transactions do not have a significant effect on financial statement fraud, suggesting that the sampled companies have relatively effective oversight mechanisms for such transactions. Likewise, CSR does not have a significant effect on financial statement fraud, considering that CSR implementation in the construction sector is still relatively limited. Additionally, capital intensity also shows no influence on financial statement fraud, even though theoretically, firms with high capital intensity have the potential to engage in manipulation. This research contributes to broadening the understanding of the factors that influence financial statement fraud in the construction sector. Practically, the results highlight the importance of improving the effectiveness of internal controls and promoting more substantial CSR implementation as efforts to prevent financial statement fraud practices.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | I Wayan Darma Batara | ||||||||
| Date Deposited: | 12 Jun 2025 06:58 | ||||||||
| Last Modified: | 12 Jun 2025 06:58 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37364 |
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