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Suparmin Suparmin
Environmental Health Department, Polytechnic Health Ministry of Semarang
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Analisis Kecurangan Laporan Keuangan Perusahaan: External Pressure, Financial Target, dan Financial Stability Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4985

Abstract

This study aims to examine and analyze the influence of external pressure, financial targets, and financial stability on corporate financial statement fraud, both partially and simultaneously, in healthcare sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs a quantitative approach to obtain objective and measurable results. The sample was selected using a purposive sampling technique, resulting in eight companies that met the established criteria during the observation period. The data used were obtained from the companies’ officially published annual financial statements. Analytical methods employed include descriptive statistical analysis, panel data regression model selection, classical assumption testing, and hypothesis testing. Data analysis was carried out using EViews 12 software to ensure statistical accuracy, robustness, and model reliability. The results of partial testing indicate that external pressure and financial targets have no significant effect on financial statement fraud, while financial stability has a significant and positive effect. Meanwhile, the results of simultaneous testing show that external pressure, financial targets, and financial stability collectively have a significant influence on corporate financial statement fraud. These findings emphasize the importance of maintaining financial stability as a crucial factor in preventing fraudulent reporting practices within healthcare sector companies and promoting sustainable corporate integrity.
Co-Authors Abdillah, Muhammad Mukhlis Abdur Rahim, Abdur Abiyyuzaki Syukran Adiyono Ahmad Fadhil Imran Andri Pitoyo Anita, Fenny Anmawar, Jasinta Nurvielya Anna Apriana Hidayanti Antasya, Faridah Anwar Anwar Baiq Rika Ayu Febrilia Darussalam, Muhammad Illyas Dewi Kusumaningsih Dina Fitria, Dina Dipokusumo, Bambang Erwin Akib Farah Ainun Jamil Farid Mudlofar Farida Nugrahani Fatyimah, Wiwit Nur Fauzan Ma’aruf Giyoto Heru Sriyono Hirwan Hamidi Hylda Khairah Putri, Hylda Khairah I Gusti Bagus Wiksuana Irmawan, Fadly Khalida, Rizqiana Lanang, I Gusti Mega Fatimah Rosana Muhlis Fajar Wicaksana Nahdah, Athaya Nisrina Naimah, Myatun Nuansa Bayu Segara Nugroho, Agung Nugroho, Heryanto Nurcholish Arifin Handoyono, Nurcholish Arifin Nuryanto Nuryanto Nuryanto Nuryanto Nyoman Ari Sugiharta Pradona, Rendika Azis Pratama, Kukuh Wahyudin Prayoga, Alfandi Aditya Purnamawati Purnamawati Rahmayati, Baiq Ramdani, Edon Restu Dwi Saputri, Finas Ridho, Fakhru Rifani Nur Sindy Setiawan Romi Susanti, Romi Salim, Ridwan Santi Amelia Sari, Santi Amelia Santika, Desintia Mutiara Satiman, Satiman Shilman, Muhammad Idham Shilmana, M. Idham Sigit Purnomo Sri Muryati Sri Warastuti, Sri Subur, Hikmayani Suhady, Suhady Surrayya, Isma Dwi Sutinah, Etin Syamsiar, Syamsiar Tanaya, Parta Tarman A. Arif Tarno, Slamet Teguh Widiyanto, Teguh Titik Sudiatmi Usman Abu Bakar, Usman Abu Warsono Warsono widya astuti Widyatmoko, Ardi Wisnu Putri Febriani Yulianto Yulianto zafira, Rufaidah