Riset Akuntansi (RISTANSI)
Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022

PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD

Indra Lukmana Putra (Manajemen)

Article Info

Publish Date
03 Jan 2023

Abstract

The purpose of this study was to investigate the effect Financial Pressure, Stability dan Target on financial statement fraud. The study population consisted of Infrastructure, Utilities and Transportation companies on the Indonesia Stock Exchange (IDX) from 2018-2020.The sampling technique used was purposive sampling.The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). The result showed that financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.

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Journal Info
Riset Akuntansi (RISTANSI)
Website

Abbrev

ristansi

Publisher

Institut Teknologi dan Bisnis Asia Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...