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All Journal Jurnal Manajemen Universitas Bung Hatta JURNAL LENTERA AKUNTANSI
Nailal Husna
Universitas Bung Hatta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL LENTERA AKUNTANSI

 1 
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
Co-Authors Fauziati, Popi Fenni Anggriani Kasman Karimi Mukhlizul Hamdi Novia Rahmawati Sinya Dirmayanti Siti Rahmi