YUME : Journal of Management
Vol 4, No 1 (2021)

Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud

Robert Jao ((Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar)
Ana Mardiana (Unknown)
Anthony Holly (Unknown)
Exel Chandra (Unknown)

Article Info

Publish Date
12 Mar 2021

Abstract

The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). This type of documentary data consists of company financial statements from 2017-2019. The result showed that financial target and financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.Keywords:Financial target, financial stability, financial statement fraud

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Journal Info
YUME : Journal of Management
Website

Abbrev

yume

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science

Description

YUME : Journal of Management menerbitkan naskah artikel 3 kali dalam setahun (April, Agustus dan Desember), berisikan artikel dalam bidang Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasional, Manajemen Sratejik, Perilaku Organisasi, Corporate Governance, ...