Fawwaz, Muhammad Rafi Naufal Fawwaz (2026) Pengaruh Financial Stability, External Pressure, dan Ineffective Monitoring terhadap Fraudulent Financial Statement dengan Good Corporate Governance sebagai Moderasi (Studi Empiris pada Perusahaan BUMN Yang Terdaftar di BEI Periode 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effects of financial stability, external pressure, and ineffective monitoring on fraudulent financial statements, as well as to examine the moderating role of good corporate governance in these relationships among state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2021–2023 period. The study employs a quantitative approach using secondary data in the form of annual financial reports. The sample was selected using purposive sampling, resulting in 21 companies with a total of 63 observations. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results indicate that financial stability has a significant positive effect on fraudulent financial statements, while external pressure has a significant negative effect. Ineffective monitoring does not have a significant effect on fraudulent financial statements. Furthermore, good corporate governance moderates the effect of financial stability in a positive direction and moderates the effect of external pressure in a negative direction on fraudulent financial statements. However, good corporate governance does not moderate the effect of ineffective monitoring on fraudulent financial statements. These findings indicate that the effectiveness of corporate governance still needs to be improved to reduce the risk of financial statement fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Rafi Naufal Fawwaz | ||||||||
| Date Deposited: | 13 Jul 2026 04:02 | ||||||||
| Last Modified: | 13 Jul 2026 04:51 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55241 |
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