Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Trends Economics and Accounting Research
Siti Sopiah
Universitas Pelita Bangsa, Bekasi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan Vista Yulianti; Dian Sulistyorini Wulandari; Siti Sopiah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.643

Abstract

The purpose of this study was to analyze the effect of Financial Stability and External Pressure on Financial Statement Fraud. The independent variables used in this study are Financial Stability and External Pressure, while the dependent variable is Financial Statement Fraud. This study uses secondary data. The population in this study are manufacturing companies in the food and beverage sector listed on the Indonesian stock exchange for the 2019-2021 period, totaling 26 companies. Determination of the research sample using purposive sampling technique in order to obtain a sample of 18 companies that meet the requirements. The data analysis method used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that the Financial Stability and External Pressure variables partially have no effect on fraudulent financial reporting and Simultaneously Financial Stability and External Pressure have no effect on fraudulent financial reporting.
Co-Authors Dian Sulistyorini Wulandari Vista Yulianti