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All Journal International Journal of Economics, Management, Business, and Social Science
Nurjanah, Cici
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Financial Targets and Financial Stability on Financial Statement Fraud in the Mining Sector Registered in LQ-45 for the 2019–2023 Period Nurjanah, Cici; Foster, Bob; Musadat, Irfan Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.454

Abstract

This study aims to determine the picture and influence of Financial Targets and Financial Stability on financial statement fraud. This study uses a quantitative method with a descriptive and verifiable approach, the secondary data in this study is accessed through www.idx.co.id. The population of this study is companies in the mining sector listed in LQ-45 for the 2019-2023 period with a population of 50 financial statements from 10 companies during the 2019-2023 period. In the sampling process, the technique used is purposive sampling by producing 20 financial reports from 4 companies during the 2019-2023 period. Based on the results of the hypothesis test, it was obtained that the results of the t-test partially concluded that the Financial Target had no effect on Financial Statement Fraud with an effect of 0.1%. Meanwhile, the Financial Stability variabel partially did not affect Financial Statement Fraud with an influence of 3.0%. And simultaneously, Financial Targets and Financial Stability have no effect on financial statement fraud, the amount of influence is -0.70% on the Mining Sector Registered in LQ-45 for the 2019-2023 Period.
Co-Authors Bob Foster Irfan Achmad Musadat