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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Damanik, Yesni Riana
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Nursing Social Sciences Other

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POTENTIAL FACTORS THAT INFLUENCEFRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Damanik, Yesni Riana; Sri Martina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/exvgtz11

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective supervision of indications of the condition of financial reports in manufacturing companies in the consumer goods industry sector. The population in this study used manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the 2020 - 2023 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized r2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective supervision are not effective in the condition of financial statements
Co-Authors Annisa, Khairun DAMANIK, INDRA JAYANTI DAMANIK, RISJUNARDI Elfina Okto Posmaida Damanik Girsang, Rosita Manawari Girsang, Yuli S N Khairun Annisa Kristianto Kristianto Mahaitin H Sinaga Nasution, Muhammad Fadly Pandapotan Simatupang Purba , Yuspika Yuliana Purba, Desmi T Purba, Desmi Triyanti Purba, Fariaman Purba, Yuspika Yuliana Resna Napitu Roslina Tamara Saragih, Esteriani Saragih, Yoan Hendrawan Junpridan Sihite, Toga Silalahi, Johan Alfred Sarades SIMBOLON, PIRMA Sinaga, Nursahrina Sri Martina Tambak, Dian Gustrazaiman Purba Tarigan, Vitryani