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All Journal Jurnal Nusa Akuntansi
Asih Muktiati Hazanah
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH EXTERNAL PRESSURE, INEFFECTIVE MONITORING DAN FINANCIAL TARGET TERHADAP KECURANGAN LAPORAN KEUANGAN Asih Muktiati Hazanah; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.464

Abstract

This study aims to analyze the influence of external pressure, ineffective monitoring, and financial targets on financial statement fraud. The study was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2025. The study population consisted of 70 companies. The sample was selected using a purposive sampling method using secondary data in the form of financial reports or annual reports. The sample size was 48 companies over six years of observation, resulting in a total of 288 observations. The methodology used was panel data regression because the research data combined time series and cross-sectional data. Based on the results of the regression model selection, the most appropriate model for use in this study was the Random Effects Model. Hypothesis testing was conducted using EViews 13. The results of the study answered four hypotheses, indicating that all three independent variables—external pressure, ineffective monitoring, and financial targets—simultaneously influence financial statement fraud. Partially, external pressure and financial targets influence financial statement fraud. Meanwhile, ineffective monitoring has no effect on financial statement fraud.
Co-Authors Supriadi, Adi