AKRUAL : Jurnal Akuntansi dan Keuangan`
Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan

PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD

Dayu, Dea (Unknown)
-, Efrinal (Unknown)

Article Info

Publish Date
27 Dec 2024

Abstract

The research is aimed at finding out the influence of Financial Stability, Financial Target and External Pressure on Financial Statement Fraud. The research was conducted at manufacturing companies on the IDX for the 2019 - 2023 period. The sample size for this research was 30 companies using the purposive sampling method. The hypothesis was tested using multiple regression analysis. The results of this research show that Financial Stability has a negative and significant effect on Financial Statement Fraud, Financial Target has a negative and significant effect on Financial Statement Fraud, External Pressure has a positive and significant effect on Financial Statement Fraud.

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Journal Info
AKRUAL : Jurnal Akuntansi dan Keuangan`
Website

Abbrev

Akrual

Publisher

Universitas Islam As-Syafi'iyah

Subject

Economics, Econometrics & Finance

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...