Pengaruh External Pressure, Financial Target Dan Ineffective Monitoring Terhadap Kecurangan Laporan Keuangan
Abstract
ABSTRACK
Financial statements are records of a company's financial information in an accounting period that can be used to describe the company's performance. Financial reports are part of the financial reporting process. Financial reports are made solely to determine the company's financial condition. So that superiors can evaluate appropriately if the financial condition of the business experiences problems. Therefore this report must be prepared accurately and carefully. Since this is in the form of a report, of course there is responsibility that is left absolutely to the financial operator. . On the other hand, the Financial Services Authority in Indonesia has imposed sanctions on capital market players for committing fraudulent financial statements. This shows that cases of financial reporting fraud that occurred in Indonesia were part of audit failures conducted by the Public Accounting Firm (KAP). This study aims to determine and analyze the effect of external pressure, financial targets and effective monitoring of fraudulent financial statements. The object of this research uses the financial statements of manufacturing companies listed on the Indonesian stock exchange in 2014 - 2017. This study used 144 sample data. Data analysis was performed using multiple linear regression analysis. The results showed that external pressure and financial targets had no positive effect on fraudulent financial statements. Meanwhile, ineffective monitoring has a positive effect on fraudulent financial statements
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Keywords : Fraud triangle, Financial Statement Fraud, External Pressure, Financial Target, Ineffective Monitoring
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