Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need Terhadap Financial Shenanigans Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Dewi, Annisa Nathania (2025) Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need Terhadap Financial Shenanigans Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The development of the technology sector in Indonesia has driven rapid economic growth, but on the other hand, it has also increased the risk of financial report manipulation, or financial shenanigans. This phenomenon indicates the importance of understanding the factors that drive fraud, particularly in the context of emerging technology companies. This study aims to examine the effect of effective monitoring, green competitive advantage, and personal financial need on financial shenanigans in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with a purposive sampling technique to obtain a sample of 13 companies that met the criteria. The data used were secondary data obtained from annual reports and sustainability reports, using E-Views 13 software. The results showed that effective monitoring and personal financial need had a positive and significant effect on financial shenanigans, while green competitive advantage had a negative effect on financial shenanigans. These findings indicate that the existence of an independent board of commissioners is not always sufficient to prevent financial report manipulation if not implemented optimally, and that pressure from personal financial needs can drive management to act deviantly. This research strengthens agency theory and fraud theory, which explain that the existence of opportunity, pressure, and justification can encourage fraud, especially under conditions of weak oversight and high levels of conflict of interest.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Budiwitjaksono, Gideon Setyo	NIDN0722066701	gideon.ak@upnjatim.ac.id
Thesis advisor	Azmiyanti, Rizdina	NIDN0024109401	rizdina.a.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing

Divisions:

Faculty of Economic and Business > Departement of Accounting

Depositing User:

Annisa Nathania Dewi

Date Deposited:

14 Oct 2025 07:03

Last Modified:

14 Oct 2025 07:03

URI:

https://repository.upnjatim.ac.id/id/eprint/45584