Faktor-Faktor Yang Mempengaruhi Fraud
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Mulyo, Theodorus Erton Endi Putra
Subject
657 - ACCOUNTING
Datestamp
2024-01-05 03:31:17
Abstract :
This study aims to determine the effect of four fraud factors, financial targets, financial stability, external pressure, nature of industry, on financial statement fraud by using company size as a moderating variable. The population in this study uses food and bavegarge sector companies that have been listed on the Indonesia Stock Exchange in 2020-2022. This sample selection is based on purposive sampling technique. The results of this study indicate that (H1) financial target, (H2) financial stability, (H3) external pressure has no effect on financial statement fraud and (H4) nature of industry affects financial statement fraud. Keywords: Financial Statement Fraud, Financial Target, Financial Stability, External Pressure, Nature Of Industry.
This study aims to determine the effect of four fraud factors, financial targets, financial stability, external pressure, nature of industry, on financial statement fraud by using company size as a moderating variable. The population in this study uses food and bavegarge sector companies that have been listed on the Indonesia Stock Exchange in 2020-2022. This sample selection is based on purposive sampling technique. The results of this study indicate that (H1) financial target, (H2) financial stability, (H3) external pressure has no effect on financial statement fraud and (H4) nature of industry affects financial statement fraud. Keywords: Financial Statement Fraud, Financial Target, Financial Stability, External Pressure, Nature Of Industry.
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