PENGARUH TARGET KEUANGAN, STABILITAS KEUANGAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN

Ichsan, Nashrulloh Ali (2023) PENGARUH TARGET KEUANGAN, STABILITAS KEUANGAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

ABSTRACT Nashrulloh Ali Ichsan (41183403180064) The Influence of Financial Targets, Financial Stability, and External Pressure on Fraudulent Financial Statements XII + 108 Pages + 12 Tables + 3 Figures + 8 Attachments Keywords: Financial Targets, Financial Stability, External Pressure, Fraud Diamond, Fraudulent Financial Statements This study aims to examine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in consumer non-cylicas sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are financial targets, financial stability, and external pressure while the dependent variables used in this study are fraudulent financial statements. The method used in this study is quantitative descriptive and has a type of secondary data source in the form of annual reports of non-cylicas consumer sector companies listed on the Indonesia Stock Exchange (IDX) which were obtained from the official website https://www.idx.co. en/. The sample to be used in this study was selected using a purposive sampling method. Based on this selection, 183 samples were obtained from 61 non-cylicas consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Hypothesis testing was carried out through multiple regression analysis using SPSS to test the effect of the dependent and independent variables in the study. Based on the tests that have been carried out in this study, the results show that the external pressure variable has no effect on fraudulent financial statements, while the variables of financial targets and financial stability have an effect on fraudulent financial statements. Bibliography: 17 (2017-2022)

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