DETERMINAN DARI KECURANGAN LAPORAN KEUANGAN

Abstract

Financial Statement Fraud is an effort carried out by a company internally to deliberately manipulate information in the company's financial reports. This study aims to find out whether external pressure, financial stability, ineffective monitoring, rationalization, and capability can influence managers in carrying out Financial Statement Fraud.This type of research is quantitative research with secondary data sourced from the Indonesia Stock Exchange (BEI) in the form of annual financial reports for 2017-2021. Purposive sampling was used as a sampling technique in this study. The sample in this research was 20 companies. Research data analysis was carried out using classical assumption tests and multiple linear regression. Meanwhile, to carry out hypothesis testing, partial hypothesis testing (t-test) and simultaneous hypothesis testing (f-test) are used.The results of the T test show that ineffective monitoring and rationalization have a positive effect, external pressure and capability have a negative effect, while financial stability has no effect on fraudulent financial reports. The results of the F test show that external pressure, financial stability, ineffective monitoring, rationalization, and capability have a simultaneous or joint effect on financial statement fraud.
Keyword: external pressure, financial stability, ineffective monitoring, rationalization, capability, financial statement fraud.