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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Akuntansi'45 Journal of Applied Accounting And Business (JAAB) Prosiding Seminar Nasional Unimus
Dede Pramurza
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Engineering Health Professions Medicine & Pharmacology Nursing Public Health

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Journal : Akuntansi'45

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Pengaruh External Pressure, Financial Target, Ineffective Monitoring dan Rationalization terhadap Financial Statement Fraud pada Industri Food And Beverages yang Terdaftar di BEI Tahun 2020-2022 Dede Pramurza
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3385

Abstract

The analytical method used is a quantitative descriptive analysis method using statistical analysis. The data source in this research comes from annual financial reports. Data collection techniques in this research were carried out in 2 ways, namely: library research techniques and field research techniques. The research results show that External Pressure, Financial Target, Infective Monitoring, and Rationalization have no effect on Financial Statement Fraud in the Food and Beverages industry listed on the IDX in 2020-2022 either partially or simultaneously and the magnitude of the influence is 4.6% Keywords:,,,
Co-Authors - Maryanto Abdallah, Zachari Ayu Esteka Sari Devi Saputra Dewi Ernita Gampo Haryono M. Firman