PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, TEKANAN EKSTERNAL, DAN AROGANSI TERHADAP FINANCIAL STATEMENT FRAUD

Authors

  • miftahul jannah Fakultas Ekonomi dan Bisnis, Universitas Nasional, Indonesia
  • Zumratul Meini Fakultas Ekonomi dan Bisnis, Universitas Nasional, Indonesia

Keywords:

Auditinh, Accounting, Financing Analysis, Financing Management

Abstract

Early detection of the possibility of companies committing fraud in the presentation of financial statements is very important. This study aims to obtain empirical evidence about the effect of financial stability, financial targets, external pressures and arrogance on financial statement fraud in companies listed on the IDX for the period 2016 – 2020. The total number of samples used in this study was 32 companies with a total of 5 years observed. year. Data analysis using Logistics Regression and with the help of SPSS version 23 program. The results of this study indicate that financial stability has a positive effect on financial statement fraud, arrogance has a negative effect on financial statement fraud, while financial targets and external pressures have no effect on financial statement fraud.

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Published

2022-07-31

Issue

Vol. 19 No. 2 (2022): AkunNas : Implementation Of Accounting Decisions

Section

Original Researh Articles

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