MDP Student Conference
Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024

Pengaruh Financial Stability, External Pressure, Financial Target & Personal Financial Needs terhadap Financial Statement Fraud

Hemarizki, Ladya Cheryl (Unknown)
Wijaya, Trisnadi (Unknown)

Article Info

Publish Date
30 Apr 2024

Abstract

The purpose of this study was to test and analyze the relationship between financial stability, external pressure, financial targets & personal financial needs on financial statement fraud. This study uses secondary data, namely financial statements and annual reports. This study surveyed 62 manufacturing companies listed on the IDX between 2020-2022. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis. The results showed that financial stability & external pressure had a significant effect on financial statement fraud. Meanwhile, financial targets & personal financial needs have no effect on financial statement fraud.

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Journal Info
MDP Student Conference
Website

Abbrev

msc

Publisher

Universitas Multi Data Palembang

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...