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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmiah Akuntansi Kesatuan Indonesia Berdaya Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal Markcount Finance (JUMPER) Jurnal Pengabdian Kepada Masyarakat Kalam
Durya, Ngurah Pandji Mertha Agung
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal Markcount Finance

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Fraudulent Financial Statements in Mining Sector Companies Listed on the Bei for the Period 2018 – 2021 Durya, Ngurah Pandji Mertha Agung
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.438

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization, ability, arrogance, and Fraud Confirmation on financial statement fraud in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data used in this study are secondary data obtained from annual reports & reports. annual finance. By using purposive sampling technique, this study has a sample of 19 mining sector companies for 4 years, the observation data obtained is 76. The data analysis technique used is logistic regression analysis using SPSS 20 software. The results of this study indicate that the variables of pressure, opportunity, rationalization, the ability and arrogance to have no influence on fraudulent financial statements in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Meanwhile, the variables of confirmation of fraud have an influence on fraudulent financial statements in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Co-Authors Agung Prajanto Alfiana Alfiana Amalia, Erma Vernanda Anna Sumaryati Azzahro, Afriyani Mabruka Bakhtiar Bambang Minarso, Bambang Damayanti, Gita Donny Dharmawan Elizabeth Yohanes Entot Suhartono Fatoni, M. Anton Ginting, Jenni Veronika Br Habsari, Alya Cantika Hamzah , Ramadhani Hasan, Wahyudin Hendrawan, Henky Imang Dapit Pamungkas Imron, Malinda Aliffiyah Akbar Ira Septriana, Ira Jayanto, Imam Juli Ratnawati Kurniawan, Yohanes Imanuel Kusumaningati, Iip Dyah LUBIS, AMINAH Maharani, Marcella Maharani, Nabila Putri Musran Munizu Nehayati, Nela Ningtyas, Harfiahani Indah Rakhma Nurriqli, Arifia Pandji, Nadia Pentamitta Pratomo, Devina Agustin Goldie Ratna Herawati Renaldi Retno Indah Hernawati Sandag, Eltie Christi Saprudin Saprudin, Saprudin Saputra, Praditya Miko Shifa, Mutiara Sri Hartono, Sri St. Dwiarso Utomo, St. Dwiarso Syahribulan Tah, Natalistyo Utiarahman, Nurnaningsih Wikan Isthika, Wikan Yulita Setiawanta