ISLAMIC ACCOUNTING JOURNAL
Vol 2, No 1 (2022): Islamic Accounting Journal

Financial Stability, Industrial Conditions and External Pressure on Financial Statement Fraud in Manufacturing Companies

Anisa Rizki Fitriastuti (IAIN SALATIGA)
Martina Khusnul Umami (IAIN SALATIGA)
Rizky Windar Amelia (Universitas Widya Dharma Klaten)

Article Info

Publish Date
24 Jan 2023

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

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...