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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Management and Accounting Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Pelayanan Masyarakat
Agus Zahron Idris
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Pengaruh Financial Distress, Leverage, Fundamental Makro terhadap Kecurangan Laporan Keuangan Helnisa Helnisa; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 2 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i2.4324

Abstract

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.
Co-Authors Ade Widiyanti Benjamin Agustinus Haloho Chara Pratami Tidespania Tubarad Helnisa Helnisa Johanes Tarigan Komalasari, Agrianti Mega Metalia, Mega Muhammad Evando Yulianto Nurhayati Widi Utami PUTRI HANDAYANI Reni Gustira Shafa Alana Chrisman Sudrajat sudrajat