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All Journal ISLAMIC ACCOUNTING JOURNAL
Martina Khusnul Umami
IAIN SALATIGA
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial Stability, Industrial Conditions and External Pressure on Financial Statement Fraud in Manufacturing Companies Anisa Rizki Fitriastuti; Martina Khusnul Umami; Rizky Windar Amelia
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study to examine financial stability, industrial conditions and external pressures and their effects on financial reports. Financial stability was tested using ACHANGE, industrial conditions were tested using RECEIVABLE, external pressure was tested using Debt to Asset (DTA), and fraudlent financial statments were test using EDAIT. This study uses secondary data quantitative methods. The population in this study are manufacturing companies listed on the IDX. The analysis technique used is multiple regression analysis which shows that financial stability and industrial conditions have a negative effect on financial statement fraud, while external pressure has a positive effect on financial statement fraudKeywords: Financial Statement Fraud, Financial Stability, Industrial Conditions, External Pressure
The effect of financial stability, industrial conditions and external pressures on fraudulent financial statements in manufacturing companies listed on the indonesia stock exchange for the 2019-2020 period Anisa Rizki Fitriastuti; Martina Khusnul Umami
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study to examine financial stability, industrial conditions and external pressures and their effects on financial reports. Financial stability was tested using ACHANGE, industrial conditions were tested using RECEIVABLE, external pressure was tested using Debt To Asset (DTA), and fraudlent financial statments were test using EDAIT. This study uses secondary data quantitative methods. The population in this study are manufacturing companies listed on the IDX. The analysis technique used is multiple regression analysis which shows that financial stability and industrial conditions have a negative effect on financial statement fraud, while external pressure has a positive effect on financial statement fraud
Co-Authors Anisa Rizki Fitriastuti Rizky Windar Amelia