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All Journal Almana : Jurnal Manajemen dan Bisnis
Suryati Suryati
Universitas Internasional Batam, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud Dewi Khornida Marheni; Suryati Suryati
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 2 (2021): August
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.948 KB) | DOI: 10.36555/almana.v5i2.1626

Abstract

Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities. Fraud is common in the financial and non-financial industries today. Fraud in the financial industry is commonly referred to as financial statement fraud. Up to the third quarter of 2018, 36 banks indicated the occurrence of fraud. This study aims to examine the fraud triangle factor in detecting financial statement fraud. The object of this study uses 43 banking companies listed on the Indonesia Stock Exchange period 2015-2019. Analysis data was using panel regression analysis. The results show there is a significant relationship between financial stability and the rationalization of financial statement fraud. Meanwhile, financial targets, external pressure, and ineffective monitoring did not have a significant effect on financial statement fraud.
Co-Authors Marheni, Dewi Khornida