Jurnal Ilmiah Pena: Sains dan Ilmu Pendidikan
Vol 12, No 1 (2020): Jurnal Ilmiah Pena Volume 12 Nomor 1 Mei 2020

ANALISIS PENGARUH STABILITAS KEUANGAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018)

Ismiani Aulia (Unknown)
Kiki Fatmala (Unknown)
Azzahra Hani Putri (Unknown)
Adhaliah Pratiwi (Unknown)
Agi Pranata Muslim (Unknown)
Gusganda Suria Manda (Unknown)

Article Info

Publish Date
13 Jun 2020

Abstract

This study aims to determine influence financial stability (X1), and external pressure (X2)to the fraudulent financial statements (Y) at automotive subsector companies listed in IndonesianStock Exchange (IDX) of the year 2015-2018. The samples were 12 companies from 12 of totalpopulation using purpossive sampling method. The analytical method used in this study is multiplelinear regression. The result of this show that: financial stability (1) has not effect on fraudulentfinancial statements, external pressure (2) has not effect on fraudulent financial statements.Key word: financial stability, external pressure, and fraudulent financial statements

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Journal Info
Jurnal Ilmiah Pena: Sains dan Ilmu Pendidikan
Website

Abbrev

jip

Publisher

STKIP Pembangunan Indonesia

Subject

Other

Description

Jurnal Ilmiah “Pena” (JIP) adalah media komunikasi ilmiah, Pemikiran serta hasil-hasil penelitian Sains dan Ilmu Pendidikan yang dilaksanakan oleh Dosen STKIP Pembangunan Indonesia Makassar dan Peneliti dari Lembaga Pendidikan maupun Riset terkait. Jurnal ini terbit berkala enam bulanan ...