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Pengaruh Financial Stability, External Pressure, Financial Target & Personal Financial Needs terhadap Financial Statement Fraud Hemarizki, Ladya Cheryl; Wijaya, Trisnadi
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7344

Abstract

The purpose of this study was to test and analyze the relationship between financial stability, external pressure, financial targets & personal financial needs on financial statement fraud. This study uses secondary data, namely financial statements and annual reports. This study surveyed 62 manufacturing companies listed on the IDX between 2020-2022. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis. The results showed that financial stability & external pressure had a significant effect on financial statement fraud. Meanwhile, financial targets & personal financial needs have no effect on financial statement fraud.