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All Journal International Journal of Accounting, Business, and Economic Policy
Heni Nurani Hartikayanti
Faculty of Economics and Business, Universitas Jenderal Achmad Yani, Indonesia

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The Effect of Financial Distress, Profit Management and Financial Stability on Financial Report Cheating (Case Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period) Ayu Aeniah; Heni Nurani Hartikayanti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.51

Abstract

The objective of this research is to investigate the impact of financial difficulties, manipulation of profits, and financial soundness on deceptive financial statements within the banking sector of Indonesia's stock market between 2019 and 2023. Employing a quantitative methodology, the study relies on secondary information extracted from certified financial statements and yearly disclosures accessible on company websites. From a population of 47 banking entities, 33 companies were selected as the sample through purposive sampling techniques. Findings indicate that financial distress and earnings management have negative effects on financial statement fraud, financial stability shows no significant impact on fraudulent reporting, and collectively, all three variables influence financial statement fraud.
Co-Authors Ayu Aeniah