Pengaruh Financial Stability, Cash Flow Shenanigans, dan Political Connection Terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Whistleblowing System sebagai Variabel Kontrol (doi:10.34820/FK2/CZ1LEE)

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Part 1: Document Description
Part 2: Study Description
Part 3: Data Files Description
Part 4: Variable Description
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Document Description

Citation

Title:

Pengaruh Financial Stability, Cash Flow Shenanigans, dan Political Connection Terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Whistleblowing System sebagai Variabel Kontrol

Identification Number:

doi:10.34820/FK2/CZ1LEE

Distributor:

Telkom University Dataverse

Date of Distribution:

2023-10-02

Version:

1

Bibliographic Citation:

Dinata, Ruri Octari, 2023, "Pengaruh Financial Stability, Cash Flow Shenanigans, dan Political Connection Terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Whistleblowing System sebagai Variabel Kontrol", https://doi.org/10.34820/FK2/CZ1LEE, Telkom University Dataverse, V1, UNF:6:0C6nEcoHfo6BTGSMdkm//Q== [fileUNF]

Study Description

Citation

Title:

Pengaruh Financial Stability, Cash Flow Shenanigans, dan Political Connection Terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Whistleblowing System sebagai Variabel Kontrol

Identification Number:

doi:10.34820/FK2/CZ1LEE

Authoring Entity:

Dinata, Ruri Octari (Telkom University)

Distributor:

Telkom University Dataverse

Access Authority:

Dinata, Ruri Octari

Depositor:

Dinata, Ruri Octari

Date of Deposit:

2023-10-02

Study Scope

Keywords:

Business and Management, Other

Abstract:

Penelitian ini bertujuan untuk mengetahui tentang pengaruh variabel independen financial stability, cash flow shenanigans, political connection, dan whistleblowing system sebagai variabel kontrol terhadap pendeteksian kecuragan laporan keuangan baik secara simultan maupun parsial. Adapun objek yang dijadikan sampel didalam penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik yang digunakan dalam penelitian ini adalah purposive sampling dan menghasilkan 70 sampel data yang digunakan. Model analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik

Methodology and Processing

Sources Statement

Data Access

Notes:

CC0 Waiver

Other Study Description Materials

File Description--f12069

File: Tabulasi Data Skripsi Fix.tab

  • Number of cases: 127

  • No. of variables per record: 20

  • Type of File: text/tab-separated-values

Notes:

UNF:6:0C6nEcoHfo6BTGSMdkm//Q==

Variable Description

List of Variables:
  • No - No
  • Perusahaan - Perusahaan
  • Tahun - Tahun
  • x1 - x1
  • x2 - x2
  • x3 - x3
  • z - z
  • y - y
  • I - I
  • J - J
  • K - K
  • L - L
  • M - M
  • N - N
  • O - O
  • P - P
  • Q - Q
  • R - R
  • S - S
  • T - T

Variables

No

f12069 Location:

Summary Statistics: Max. 14.0; StDev 4.183300132670378; Min. 1.0; Valid 14.0; Mean 7.5

Variable Format: numeric

Notes: UNF:6:ODLiVlWBH9FJYvC/JihpvA==

Perusahaan

f12069 Location:

Variable Format: character

Notes: UNF:6:wXjxwp9VZpRlPSi/Rpoayg==

Tahun

f12069 Location:

Summary Statistics: Max. 2022.0; Min. 2018.0; StDev 1.4244246232238393; Valid 70.0; Mean 2020.0

Variable Format: numeric

Notes: UNF:6:dlWshOyf0PfK7TT8otEdqQ==

x1

f12069 Location:

Summary Statistics: StDev 1.0047098752348402; Min. -0.625813317807849; Mean 0.19147513481780193; Valid 70.0; Max. 6.20919667179605

Variable Format: numeric

Notes: UNF:6:OBcgZ/04UzYzYi3WpgiJgg==

x2

f12069 Location:

Summary Statistics: Min. -11.9786639466407; Mean 0.03513875634792012; StDev 1.5357131468316962; Valid 70.0; Max. 1.76228061984497

Variable Format: numeric

Notes: UNF:6:m6nSFpXM+DK5D4JejSUF7w==

x3

f12069 Location:

Summary Statistics: Mean 0.31398878898878896; Max. 1.0; Min. 0.0; StDev 0.30161126796272864; Valid 72.0

Variable Format: numeric

Notes: UNF:6:+1o/77hkeTArQ5i5pJ8jew==

z

f12069 Location:

Summary Statistics: Min. 0.0; StDev 6.361501481211937; Mean 1.6944444444444453; Max. 52.0; Valid 72.0

Variable Format: numeric

Notes: UNF:6:eE+xbLUnmR7wq/K550LAoA==

y

f12069 Location:

Summary Statistics: Mean 1.25; StDev 6.288263156160591; Min. 0.0; Valid 72.0; Max. 50.0

Variable Format: numeric

Notes: UNF:6:Q0ZK4gjHzKcQfcDli/zb2Q==

I

f12069 Location:

Summary Statistics: Max. NaN; Valid 0.0; Mean NaN; StDev NaN; Min. NaN;

Variable Format: numeric

Notes: UNF:6:o8JAIR47HlykHR+tlG/N4w==

J

f12069 Location:

Summary Statistics: StDev NaN; Min. NaN; Valid 0.0; Mean NaN; Max. NaN

Variable Format: numeric

Notes: UNF:6:o8JAIR47HlykHR+tlG/N4w==

K

f12069 Location:

Variable Format: character

Notes: UNF:6:cYYcHFxblRqBqrRREj2wWg==

L

f12069 Location:

Variable Format: character

Notes: UNF:6:iUUUBKyGiQI3KF901SBn3w==

M

f12069 Location:

Variable Format: character

Notes: UNF:6:P3xpr7iE78ucKvDtjyO70w==

N

f12069 Location:

Variable Format: character

Notes: UNF:6:wkMvyz1/dvKM2Aiawmlx+g==

O

f12069 Location:

Variable Format: character

Notes: UNF:6:5TaHQnSQDKNU0NDjSzSLBQ==

P

f12069 Location:

Variable Format: character

Notes: UNF:6:WseaoTIq8oSFhH49gSsbFg==

Q

f12069 Location:

Variable Format: character

Notes: UNF:6:+i83J7JcrvT2WHU5G6gEWw==

R

f12069 Location:

Variable Format: character

Notes: UNF:6:Tvlqe4iCbmEayJEWXS1H3A==

S

f12069 Location:

Variable Format: character

Notes: UNF:6:MZ3xjhdg/fDlRNX/tcnBvA==

T

f12069 Location:

Variable Format: character

Notes: UNF:6:ydyXQBf3PHXc7UuqkZaIhA==