Salsabiila Zaeninaa
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Pengaruh Fraud Diamond Terhadap Penyimpangan Akuntansi Salsabiila Zaeninaa; Arief Himmawan Dwi Nugroho
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.492 KB) | DOI: 10.32670/fairvalue.v4i7.1311

Abstract

This study aims to determine the relationship between pressure, opportunity, rationalization and capability on accounting irregularities. This study uses the panel data method and sampling technique with purposive sampling method using manufacturing companies in the basic and chemical sectors in the 2017-2019 period. The results obtained from this study are the influence of financial targets on accounting irregularities and the absence of the influence of financial stability, nature of industry opportunity, rationalization of accounting irregularities