Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Radot Christian
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pressure, Opportunity dan Rationalization terhadap Financial Statement Fraud pada Perusahaan property dan Real Estate Radot Christian; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

This study aims to examine the effect of pressure, opportunity and rationalization on financial statement fraud. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 35 companies using purposive sampling method, then the amount of data in this study was 175. This research method was analyzed by multiple linear analysis and the research tool used was E-views 10. The results of the partial test showed that pressure had a significant effect on financial statement fraud, while opportunity and rationalization have no significant effect on financial statement fraud.
Co-Authors Budi Kurniawan