The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange)

Yuniasih, Ni Wayan and Muliati, Ni Ketut and Putra, Cokorda Gde Bayu and Dewi, Ida Ayu Made Sasmita (2020) The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange). In: ICFF 2019, 13-14 August 2019, Bali, Indonesia.

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Abstract

This study aims to examine the effect of pressure factors on the occurrence of financial statement fraud. The pressure aspect is seen in three forms, namely financial stability, financial target, and external pressure. The study was conducted at 69 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Hypothesis testing is done by multiple linear regression methods. The results of the study showed that financial stability and external pressure had an effect on the financial statement of fraud, while the financial target had no effect on financial statement fraud. The results of this study indicate that pressure from external companies is more likely to trigger fraud than internal pressure. This may be influenced by the interests of the company to maintain the company's value to investors.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: external pressure financial stability financial target financial statement fraud
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 18 Mar 2021 12:28
Last Modified: 18 Mar 2021 12:28
URI: https://eprints.eudl.eu/id/eprint/1725

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