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Journal : Academia Open

Exploring Financial Fraud in Indonesian Manufacturing: 2016-2019 Analysis Dewi, Noviana; Hariyanto , Wiwit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5647

Abstract

This study aims to determine the effect of Financial Stability, External Pressure, Personal Financial Need, Financial Targets on Financial Statement Fraud with a Fraud Triangle Perspective in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverage Companies Listed on the IDX for the 2016-2019 Period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Financial Stability affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. External Pressure affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Personal Financial Need affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Highlights: Fraud Triangle Perspective: The study adopts a Fraud Triangle perspective, emphasizing the interplay of Financial Stability, External Pressure, and Personal Financial Need in contributing to Financial Statement Fraud among Food and Beverage Companies on the Indonesia Stock Exchange. Sample Precision: With a purposive sampling method, the study meticulously selects 13 Food and Beverage Companies listed on the IDX for the 2016-2019 period, ensuring a focused examination of the chosen entities. Key Findings: The research reveals significant associations, indicating that Financial Stability, External Pressure, and Personal Financial Need all play substantial roles in influencing Financial Statement Fraud within the specified timeframe for the selected companies on the Indonesia Stock Exchange. Keywords: Financial Stability, External Pressure, Personal Financial Needs, Financial Targets , Fraud Financial Statements, Fraud Triangle
Co-Authors Adityawati Fajar Rini Ahmad Khoirul Anwar Ahmad Khoirul Anwar Aminu, November R. Anggaran, Diki Anniez Rachmawati Musslifah Ariyanti Ariyanti Astriyana, Sevy Awanis, Almas Cahyani, Margaretha Novian Cahyo, F.D. Daffina Ramadhani Putri Aribowo Devina Marva Aristawati Dhian Riskiana Putri Dhiya, Salsabila Shafa Dinanti, Ana Amara Evelyne Henny Lukitasari Evelyne Heny Lukitasar Fadhila, Alifa Asmarani Farhana, Cici Fitri, Syifa Aurelya Hariyanto , Wiwit Hastuti, Novita Dwi Heny Lukitasari, Evelyne Indah Tri Susilowati Indah Tri Susilowati Karina Bianca Lewerissa Khasanah, Novita Uswatun Khoirul Anwar, Ahmad Khumaira Puspasari Kristanti, Vincentia N. P. Kusuma, Adriana Fossa Andra Kusumahastuti, Dewi K.A. Kusumahastuti, Dewi Kurnianingsih Arum Layla Nur Hidayah M. Hamdani Margareta Novian Cahyanti Muhammad Taufiq Qurrohman, Muhammad Taufiq Nanik Prihartanti Nastiti Sekar Indrastuti Nova Erlyta Puspitaningrum Omry Tri Asmara Adi Palembanan, Nadia Putra, Muhammad Andriyansyah Sanky Putri, Adila Purnama Putri, Dhian Riskiana Rahmawati, Desinta Ramadhan, Intan Nur Ratih Ismayasari Riskiana Putri, Dhian Saputra, Andi Prasetyo Saputri, K Sari, Iga Permata Saroh, Dewi Satriyo Adhe Sri Harini Sri Hartini Stefanus Khrismasagung Trikusumaadi Stefanus Khrismasagung Trikusumaadi, Stefanus Khrismasagung Stefanus Khrismasgung Trikusumaadi Susilowati Susilowati, Indah T Tri Harningsih, Tri Tri Susilowati, Indah Widhiyastuti , Endang Widhiyastuti, Endang Wijayanto, Mustofa Tri Yasinta, Tia Yonggulemba, Jose D Michael Yulianto, Aris