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Journal : jimeka

KECURANGAN LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Fatmawati, Rima; Prasetiyo, Hermawan Budi; Bisri, Hasan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31166

Abstract

Companies always desire to increase their value to attract investors, but sometimes they manipulate financial reports so they always look good every year. This study aims to determine the effect of financial stability, external pressure, personal financial needs, and financial targets for indications of financial statement fraud. The research population totaled 27 companies selected using a purposive sampling technique, obtaining ten companies with three years of observation, namely 2019-2021, and using multiple linear regression data analysis techniques. The results show that financial stability has a positive effect, while external pressure, personal financial needs, and financial targets do not affect indications of financial statement fraud. Simultaneously, financial stability, external pressure, personal financial needs, and financial targets have a positive effect with a significance value of 0.038 on indications of fraud in financial reports on food and beverage sub-sector companies listed on the IDX in 2019-2021.
Co-Authors Abdul Azis Safii Abdul Kholik Adam, Saed M Agus Priyatno, Agus Alifah Fauziah Amina, Latifa Indirani Aminuyati Anwar, Yayan Khaerul Aprilda, Risma Aris Sunarya Athoillah, Muhamad Aulia Rahmi, Aulia Ayi Yunus Rusyana Ayi Yunus Rusyana Azmi, Nofan Nurkhafid Basir Jalil, Muhamad Dina Alafi Hidyatin Eka F, Huwaida Enceng Iip Syaripudin Ending Solehudin Fachrur Razi Amir Fadilah, Muhammad Fiqri Fatimah, Nurul Suci Fatmawati, Rima Fitria K, Mei Fuadi, Syifa Tsamrotul Gojali, Dudang Gunariah, Frilla Hadi, Sholikul Haqqoni, Muhammad Najmi Helmia Tasti Adri Hermawan Budi Prasetiyo, Hermawan Budi Hidayatunnisa, Nurul Fadhlya Hidyatin, Dina Alafi Husni Husni Husni Husni Ika Devy Pramudiana Iman Saifullah, Iman Inesia Sri Utami, Irma Islami, Mega Cattleya P. A Jariyatin, Nurul Jefik Zulfikar Hafizd Jubaedah, Dedah Kama, Mustopa Kamaludin Yusup, Deni Kartakusumah, Berliana Khairiani, Dian Khayudin, Bayu Akbar Konkon Furkony , Deni Laeli, Sobrul Luminaries, Rayan Asa M. Arief Bustomi M. Athoillah, M. Madani, Farid Madya, Saftiera Maghfur, Maula Aringga Mahabuddin, Muammar Maman Suryaman Maufur, Mustholah Maulin, Merry Mubarok, Anas Bayan Muchlip, Cipnal Muchtar, Ayi Ishak Sholih Muhammad Athoillah, Muhammad Muhammad Ichsan Muhammad Rendi Ramdhani Muhammad Zaky Mustopa Kamal Mustopa Mustopa Muthmainnah Muthmainnah Naisabur, Nanang Novi Maryani Nur Aisyah, Nisha NUR EFENDI Nuranisya, Siti Nurhikmah, Aulia Nurjaman, Muhamad Izazi Nurlelasari, Irma Nurliyah, Nurliyah Nurliyah, Nurliyah Nuryana, Rian Purwanti, Endah pusvisasari, lina Rahadian, Yanuar Rafi Rahadian, Yanuar Rafi Rahadian Raharjo, Harmanto Rahayu, Susilowati Rahmat, Rahmat Nur Ramdan Ramadhan, Putri Ramdani, Adjie Ridwan, Ahmad Hasan Rukmanda, Meirani Rahayu Sadewa, Imron Saepullah, Usep Saputri, Tia Sinollah SUMADI SUMADI Suntana, Ija Susilowati Rahayu Suwilah Syahrorini, Syamsudduha Syam, Muhammad Dika Fauzan Tajul Arifin Taufik, Egi Tanadi Teguh Prasetyo Toto Hermawan Trisna Wijaya Ulfah, Sri Wahyuni Ulwan, Nasih Wansit, Aulya Putri Winursito, Yekti Condro Yumi Hartati Yuni Nursaniah, Siti Yunus Rusyana, Ayi Yunus, Ayi Zahra Khusnul Lathifah Ziyad, Najib Prassojo