Pengaruh Financial Stability, Financial Target, dan External Pressure terhadap Financial Statement Fraud

Authors

  • Mega Lestari Universitas Pamulang
  • Siti Chaerunisa Prastiani Universitas Pamulang

Keywords:

financial stability, financial target, external pressure, financial statement fraud

Abstract

Companies without financial reports will not be stable or run well and can even fail in a company. Financial statements are financial data that can provide information about the financial condition of a company to interested parties, both internal and external. This study aims to prove the effect of Financial Stability, Financial Target, and External Pressure on Financial Statement Fraud. In this study financial stability is measured by ACHANGE, financial target is measured by ROA (Return on Assets) then external pressure is measured by LEVERAGE. Then the dependent variable is measured Mscore. This research was conducted by manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The technique of selecting a sample of 22 companies for 5 years with a total sample data obtained is 110 sample data. The data analysis technique used in this study uses the Chow test, Hausman test, classical assumption test such as the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, multiple linear regression test, descriptive statistical test, and hypothesis testing such as the Coefficient of Determination Test (Adjusted R2), F test, T test and with the help of the Eviews 9 program based on the test results revealed that financial stability, financial target, and external pressure variables extstability variable has no effect on financial statement fraud, while the financial target and external pressure variables have an effect on financial statement fraud.

Author Biographies

Mega Lestari, Universitas Pamulang

Program Studi Sarjana Akuntansi Fakultas Ekonomi dan Bisnis

Siti Chaerunisa Prastiani, Universitas Pamulang

Program Studi Sarjana Akuntansi Fakultas Ekonomi dan Bisnis

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Published

2022-12-24

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