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All Journal Fokus Bisnis KEUNIS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Governors JCSE: Journal of Community Service and Empowerment
Suwandi, Eko Darmawan
Universitas Putra Bangsa
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Journal : Governors

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External Pressure, Financial Target, Ineffective Monitoring and Rationalization on Financial Statement Fraud Suwandi, Eko Darmawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5830

Abstract

Fraud is an act of deception or error committed by a person or entity who knows that the error can result in some disadvantageous benefits for the individual or entity or other party. This study aims to examine the factors that influence financial statement fraud. The dependent variable studied in this study is Financial Statement Fraud. The independent variables in this study consist of external pressure, financial targets, ineffective monitoring, and rationalization. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this study are secondary data sourced from the financial statements of Infrastructure, Utility and Transportation companies listed on the Indonesia Stock Exchange in 2021-2023. The determination of the sample in this study was determined using the purposive sampling method. The analysis technique used in the study is multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that external pressure, financial targets, and ineffective monitoring partially have a positive and significant effect on Financial Statement Fraud. While the rationalization variable does not affect Financial Statement Fraud.
Co-Authors Achmad Syarifudin, Achmad Akhmad Syarifudin Bunga Ahrum Sari Muhammad Nasrul Amali Ranika Ekowati Sari, Bunga Ahrum