PENGARUH FAKTOR RISIKO FRAUD TERHADAP MANAJEMEN LABA DI PERBANKAN KONVENSIOAL YANG TERDAFTAR DI BEI

Abstract

This research aimed to test the influence of risk fraud factor to return management in conventional banking company that been listed in IDX. Fraud risk factor wich was suspected influence the return management was financial stability has proxied by ACHANGE, personal financial need has proxied by OSHIP, financial target has proxied by ROA, and ineffective monitoring has proxied by BDOUT. Data that were used in this research was secondary data. The population in this research take conventional banking companies listed in IDX at 2010-2016 period. The sample selection was done by purposive sample method so that the research data 42 data from 6 conventional banking companies. Moreover the analysis method that was used to test the hypothesis was multiple linear regression analysis by using SPSS (Statistical Product and Service Solutions). After doing test and data analysis, the research indicated that financial stability had no influence to the return management. Personal financial need variabel had positive influence to the return management. Instead, the finacial target had negative significant influence to return mangement, and ineffective monitoring had no influence to return management.
Keywords: return management, financial stability, personal financial need, financial target, ineffective monitoring.