INFLUENCE OF PROFITABILITY, EXTERNAL PRESSURES AND COMPANY MEASURES AGAINST FRAUD FINANCIAL STATEMENTS (Empirical Study on Manufacturing Companies in Indonesian Stock Exchange 2016-2020)

Silvia Oktaviani (Program studi akuntansi fakultas ekonomi dan bisnis universitasi nasional Jakarta)
Arni Karina (Program studi akuntansi fakultas ekonomi dan bisnis universitasi nasional Jakarta)
Kumba Digdowiseiso (Program studi akuntansi fakultas ekonomi dan bisnis universitasi nasional Jakarta)

Jurnal Ekonomi
Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September

This research was conducted to obtain evidence empirical about factors Which influence Fraud Report Finance. Factors those analyzed in this research are Profitability which is proxied by Roa, External Pressure which is proxied by Leverage, and Company Size which is proxied by Size. Population on study this is a company manufacture Which registered on Indonesian Stock Exchange (BEI) 2016 to 2020. Method collection data Which used in this research, namely the method purposive sampling with amount sample that obtained as much 40 company. Data analysis method in research This use method analysis regression logistics (Logistic Regression). Results on study This disclose that the percentage of Profitability and Company Size influences Financial Report Fraud with a significance value of 0.000 and 0.044. Meanwhile Pressure External No influential to Fraud Report Finance, with mark significance as big as 0.251.